JD Supra

A Journey Through Subchapter S / A Review of The Not So Obvious & The ManyTraps That Exist For The Unwary: Part I – The Built-In-Gains Tax

Fast forward 24 years when tax advisers saw the enactment of the Subchapter Revision Act of 1982 (the “82 Act”). The 82 Act removed most of these flaws or reduced the negative impact of the existing ...
JD Supra

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XVI – Changes in Ownership During the Taxable Year

Now that the scurrying around and worrying relative to developments impacting the Corporate Transparency Act (“CTA”) that were coming at us with laser speed are on a slow simmer, I can turn my ...
Washington Examiner

The obvious and not-so-obvious reasons people are unhappy about the economy

Economic sentiment and President Joe Biden’s approval ratings are low despite strong output and employment growth for reasons both obvious and subtle. The public is gloomy about the state of the ...