The Tax Adviser

Identifying the final C corporation and initial S corporation tax years

The decision to file an S election requires consideration of the tax year to be used by the S corporation. At the time  Form ...

Form 1120-S: U.S. Income Tax Return for an S Corporation

U.S. Income Tax Return for an S Corporation is used to report the income, losses, and dividends of S corporation shareholders ...
RealClearMarketsOpinion

A Higher Corporate Tax Rate Would Place the U.S. Rate Up Top

Every year the Tax Foundation releases a detailed report on corporate tax rates around the world, comparing corporate tax ...
TMCnet

Middleby Announces Filing of Form 10 Registration Statement for Planned Spin-Off of Middleby Food Processing

The Middleby Corporation (NASDAQ: MIDD) today announced the filing of the Form 10 registration statement (the "Form 10") with the U.S. Securities and Exchange Commission ("SEC") for the planned ...
Tax Guru

Single-Member US LLC Tax in India: Disregarded Entity Status Explained

The issue concerns differing tax treatment of single-member US LLCs in India and the US. The position clarifies that India taxes global income regardless of US classification, requiring proper ...

International Petroleum Corporation Announces First Quarter 2026 Financial and Operational Results

International Petroleum Corporation (IPC or the Corporation) (TSX, Nasdaq Stockholm: IPCO) today released its financial and operational results and related management’s discussion and analysis (MD&A) ...
JD Supra

EU Inc. for U.S. Clients: What the European Commission's Proposed Pan European Union Company Form Means for U.S. Investors, Acquirers, and Multinationals

The European Commission (the executive branch of the European Union (EU), responsible for proposing legislation and implementing EU policy) on ...
Public Broadcasting Service (PBS)

The value of the U.S. dollar has weakened since Trump took office. Experts say that can be a 'hidden tax'

President Donald Trump has openly supported a weaker dollar, arguing it helps American industry, and some executives agree, ...

Repay Holdings Corporation (RPAY) Q1 2026 Earnings Call Transcript

Q1 2026 Earnings Call May 4, 2026 5:00 PM EDTCompany ParticipantsStewart Grisante - Head of Investor RelationsJohn ...

You May Be Entitled to a Tax Refund From COVID. How to File a Claim by the Deadline

Tens of millions of Americans could be entitled to tax refunds from the IRS or an abatement of penalties accrued during the ...
The Tax Adviser

Hedge funds: Tax structuring, planning, and compliance

Hedge funds may face tax issues of entity structuring, carried interest, management fee waivers, and trading-related rules.
The Atlanta Journal-Constitution

Georgia lawmakers vowed to cut tax breaks. They approved more instead.

Handing out hundreds of millions of dollars in tax breaks is nothing new for Georgia lawmakers. But if you listened to leaders in the state Senate, you could be forgiven for thinking this year might ...