Audit strategies for defending against the accumulated earnings tax

Article Abstract:

The authors describe specific methods which may be used to challenge IRS audits resulting in assessments of accumulated earnings tax. The IRS calculation method, based upon the Bardahl International Corp. case, can be inappropriate in three ways. Examples are provided.

Management, Evaluation, Accumulated earnings tax, Tax assessment, Tax auditing, Tax audits

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Tax planning for 'mid-life' business entity changes

Article Abstract:

The authors discuss tax planning issues which may arise for existing businesses when changes in business form are contemplated. Positive and negative aspects of various form changes are presented, with a focus on the limited liability company form.

States, Methods, Planning, Tax planning, Business enterprises, Limited liability companies

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Personal holding company tax grabs the unwary

Article Abstract:

The author discusses the penalty aspects of the personal holding company tax.

Holding companies, not elsewhere classified, Offices of Other Holding Companies, Personal Holding Companies, Taxation, Financial services industry, Financial services

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