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Browse MacDonough, Laura

1-5 out of 5 article(s)
Title Type Date Words
Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders. Jan 1, 2009 1096
Prop. regs. reflect S corporation changes made by AJCA and GO Zone Act. Jan 1, 2008 1183
Simplified method relief for late S and entity classification elections. Jan 1, 2008 597
Affiliated group members may elect S status under the SBJPA. Brief Article Jan 1, 1997 412
SBJPA expands types of trusts that qualify as subchapter S shareholders. Jan 1, 1997 722

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