Please provide your email address to receive an email when new articles are posted on . When choosing a structure for a practice, you are making two choices: what legal structure to choose and which ...

If you’re a tax-sensitive investor looking for long-term exposure to Ethereum and Bitcoin futures, a fund structured as a C-Corp may result in higher after-tax returns. With a C-Corp structure, a ...

When C corporations pay dividends to shareholders, the transactions get reported to both the shareholder and the Internal Revenue Service using Form 1099-DIV. This form gives the amount of the ...

Editor’s Note: The 2017 tax reform legislation permanently reduced the corporate tax rate from 35 percent to 21 percent. 1 The final version of tax reform did not provide a special tax rate for ...