Proposed regulations address CFC pro-rata share rules in consolidated groups
Treasury and the IRS on December 9 released proposed regulations (REG-113839-22) that would amend the regulations under Section 1502 to...
About Victoria Bogdanovich
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Victoria Bogdanovich has contributed 131 entries to our website, so far.
Smart tax strategies for lottery winners
Dec 16, 2022
Lottery fever remains at a high level lately, thanks in part to jackpots that sometimes exceed $1 billion, including the...
Publicly traded partnerships: Investors’ tax considerations
Dec 6, 2022
EXECUTIVE SUMMARY A publicly traded partnership (PTP) is any partnership with interests in the partnership that are traded on an...
Employee retention credit: Navigating the suspension test
Nov 29, 2022
Establishing eligibility for the employee retention credit (ERC) by satisfying the business operations suspension test (suspension test) is similar to...
Rolling over shares upon S corporation’s acquisition
Nov 22, 2022
S corporations are widely used throughout the country, primarily by privately held businesses. As there has been an increase in...
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