Editor's Message 
Moving Beyond the Abstract
This issue of the EA Journal lives where many practitioners increasingly find themselves: at the intersection of corporate decision-making and cross-border reality. Even when clients insist they are "just a small business," entity choice, owne... Jeremy Wells, EA, CPA
Feature Article 
Earnings And Profits of a C Corporation
When preparing a corporate tax return or advising a corporate client on the distribution of dividends, it is important to properly understand the term “earnings and profits.” Earnings and profits (E&P) is a tax term that applies to C corporations and is governed by IRC §312. It... Kevin C. Huston, EA, USTCP