Topic
C Corporation
25 published works
TaxSlaw
Converting a Taxable Corp Into a Tax-Exempt Entity Via a Bargain Sale – or is it Something More?
By Louis Vlahos
From Taxable to Tax-Exempt Corp Travel back with me to 1986, if you will, and the repeal of the General Utilities doctrine. The Tax Reform Act of 1986[i] added Sec.…
TaxSlaw
Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?
By Louis Vlahos
C CorpImagine a closely held and growing start-up business (“Corp”) that was recently incorporated under state law and, so, is treated as a regular C corporation for purposes of the…
Taft Tax Insights
Did you know that you might be able to convert your S corporation into a Section 1202 corporation to get tax-free treatment on the gain?
By James Duffy
As discussed in prior installments of Did You Know, Section 1202 of the tax code makes the gain on the sale of certain corporate stock nontaxable. This is not a…
Spark - A Startup & Venture Capital Law Blog
Why Most Startups Incorporate as C Corporations
In our initial posts, we discussed formation considerations for startups and founders, including choice of entity considerations. In those posts, we assumed that the startup would opt for a state…
Larry's Tax Law
A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part X – Converting a C Corporation to an S Corporation/Nothing Could Go Wrong or Could It?
By Larry Brant
Introduction When considering converting a C corporation to an S corporation, tax advisers and taxpayers need to pay careful attention to the many perils that exist. Failure to pay close…
Real Estate Law Corporation Blog
Tax Implications of S Corporations vs. C Corporations: A Comparative Analysis
By Alex
Tax Implications of S Corporations vs. C Corporations: A Comparative Analysis Introduction When establishing a business, one of the most critical decisions you’ll make is choosing the right corporate structure.…
TaxSlaw
Some Observations On Recent Conversions of Partnerships to “C” Corporations
By Louis Vlahos
Decisions It is often the case that the optimal form of legal entity through which a business should operate, at least for income tax purposes, will depend in part upon…
TaxSlaw
Constructive Dividends and The Closely Held C Corporation
By Louis Vlahos
Withdrawing Value Any tax adviser who has represented closely held businesses and their owners long enough realizes there are certain recurring themes that transcend the otherwise unique characteristics of the…
Agricultural Law and Taxation Blog
C Corporate Tax Planning; Management Fees and Reasonable Compensation – A Roadmap of What Not to Do
OverviewA recent U.S. Tax Court decision is instructive on how carelessness in tax planning with respect to a C corporation can prove to be costly. Maintaining detailed books and records;…
Tax Law for the Closely Held Business
S Corp Revocation Redux
Right about now, many of you are probably saying “Not again,” or “not another,” in reaction to the title of this post. I suspect that, for many of you, this…