I am pleased to share that the 84th Institute on Federal Taxation (IFT) will be held in New York City on October 19-24, 2025, and in San Francisco, California, on November 16-21, 2025.
At this year’s Institute, I will be presenting the latest version of my white paper, A Continuing Magical Mystery Tour Through Subchapter S, which is now well over 220 pages and contains a close look at several of the obscure aspects of Subchapter S.
During our session, we will embark on a journey through many of the not-so-obvious provisions of the Code and regulations that impact Subchapter S corporations and their shareholders, including some of the magical provisions of the Code and regulations. We will round off our voyage by examining the key takeaways from notable cases and rulings that shape this highly nuanced area of tax law.