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 attention to the road in this area could result in a disaster. This Part X of my multi-part series on Subchapter S is designed to
Good Sunday morning from Seattle . . . Our weekly Online Travel Update (my last for the next 3 months) for the week ending August 2, 2024, is below. Last week was a busy week in the online travel industry with second quarter earnings releases, junk fee updates and important competition announcements in the EU
Good Sunday morning from Seattle . . . Our weekly Online Travel Update for the week ending Friday, July 26, 2024, is below. It was a relatively quiet week this past week in the online travel industry, at least until Google’s (not surprising) announcement. Enjoy.
Good Sunday morning from Seattle… Our weekly Online Travel Update for the week ending Friday, July 19, 2024, is below. This week’s Update features a variety of stories, including news on the latest fines to be levied on Booking.com. Enjoy.
Unlike the rules contained in Subchapter K surrounding partnership distributions, which tend to be somewhat complex, the distribution rules contained in Subchapter S are fairly straightforward. Nevertheless, from time to time, taxpayers and tax advisers appear to experience difficulty navigating through the applicable S corporation distribution rules. This Part IX of my multi-part blog series
Good Sunday morning from Seattle . . . Our weekly Online Travel Update for the week ending Friday, July 12, 2024, is below. Marriott and its launch of a new small and medium sized business travel platform garnered most of the attention this past week. While announcements by Expedia and Sumitomo Mitsui Card underscore an
Good Saturday afternoon from Manson, Washington…I hope everyone is enjoying their holiday week/weekend, at least those of you in the United States. Our weekly Online Travel Update for the week ending Friday, July 5, 2024, is below. As you can seek, it was a quiet week. Enjoy.
On June 28, 2024, in Loper Bright Enterprises v. Raimondo,[1] the U.S. Supreme Court overruled the landmark case of Chevron U.S.A. v. Natural Resources Defense Council, Inc. et. al.[2] Interestingly, the Loper decision was rendered exactly 40 years and three days after the U.S. Supreme Court had decided Chevron.
I expect there
Overview
In the S corporation arena, tax advisors and taxpayers generally do not focus a lot of attention on the S corporation shareholder eligibility rules other than at the time the S election is made. As we dive into shareholder eligibility rules in this Part VIII of my multi-part series on Subchapter S, it should
Good Sunday morning from somewhere over Colorado . . . Our weekly Online Travel Update for the week ending Friday, June 21, 2024, is below. It was another relatively quiet week in the online travel space, except, that is, if you are Booking.com (or its parent, Booking Holdings). It has been a tough couple of
