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
Feature Article
What Is — and Isn’t — Included in the Inflation Reduction Act of 2022
The Inflation Reduction Act of 2022 (IRA) was signed into law by President Biden on Aug. 16, 2022. It has been championed by the administration and Congress as the most sweeping climate and energy reform in history, altho...
Mar/Apr 2023,
Feature Article,
s corporation, The Tax Cuts and Jobs Act, COVID-19, IRA, real estate, Inflation Reduction Act, corporate alternative minimum tax, AMT, §451(b)(3), §56A, adjusted financial statement income, AFSI, private equity, short-term capital gain, STCG, long-term capital gain, LTCG, §1061, §4501