Tag Archives: c corp

Tax Planning Strategies for Doing Business Abroad

These days, many emerging businesses find themselves doing business abroad. Technology has drastically changed the traditional business model, enabling even a small business to operate globally.  Many companies often ask whether they should operate through their existing U.S. business (i.e., operate as an incorporated “branch”) or operate through a separate organized foreign entity. Quite often, […]

Read more ...

Maximizing Sec 382 Limitation Calculations for C Corps

If you are a C Corporation with substantial net operating losses (NOLs) carried forward subject to IRC Sec 382 limitation provisions, and your current annual calculation limitation only consists of the base limitation amount, there is a strong likelihood that the overall calculation limitation currently being calculated is substantially understated. The base limitation amount is […]

Read more ...

Mergers & Acquisitions: Who Gets the Employee Compensation Deduction?

What is more precious than the workforce that you have trained and nurtured over the years? Quite often, human capital-related tax issues stemming from ill-advised structuring and planning strategies create employee resentment.  This resentment can jeopardize employee goodwill and loyalty, affecting the overall long-term stability of your business model. As the saying goes, “you are […]

Read more ...

Important Tax Considerations When Selling Your Business

Ready to negotiate the sale of your business?  First you should sit down with your tax advisor to gain a general understanding of the major tax considerations and constraints that should be evaluated. Partnerships, LLCs, C Corps, and S Corps all have various entity-specific tax consequences that should be evaluated before making any decisions. The […]

Read more ...

“C” Corp Reasonable Compensation

A recent case (TC Memo 2013-10) upheld the taxpayer’s deduction of compensation to its officer as reasonable.  The taxpayer (a privately-held nursing care business) was able to prevail because the owners did their homework and documented how they arrived at the officer compensation and corroborated its conclusion with third party experts in the compensation area. […]

Read more ...

View Archives

Blog Authors

Latest Webinar Videos