Feature Article 
The Debate Between S Elections and C Elections: The Overlooked Case of Profit Projections
Few decisions in entity structuring spark more debate among tax practitioners than whether a closely held business should elect S corporation or C corporation treatment. Online forums, continuing educati... Elan Becker, EA
Spring 2026,
Feature Article,
TCJA, Tax Cuts and Jobs Act, s corporation, c corporation, §199A, AMT, Alternative minimum tax, Form 2553, Form 8832, specified service trade or business, SSTB, S election, C election, entity choice, qualified business income deduction, QBID, §1202, qualified small business stock, QSBS, §1361, §1379, §1362, Fact Sheet FS-2008-25, net investment income tax, NIIT, accumulated earnings tax, AET, §531, §1372, David E. Watson, P.C. v. United States
Preparation
Key Considerations for Enrolled Agents in the Upcoming Tax Season
The Tax Cuts and Jobs Act (TCJA) of 2017 brought substantial changes to individual income taxes, but many of these provisions are scheduled to expire at the end of 2025. As tax practitioner... Stephen Molchan, EA