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Congress Working to Pass the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”)

USA - March 28 2020 After dark in Washington, D.C. on March 25, 2020, the United States Senate unanimously passed a $2.2 Trillion legislative package which is a part of…

Angelina Irvine, Charles Spies, Daniel D. Ujczo, J. Troy Terakedis, Katherine N. Reynolds.

F Drops: It is Not a Profane Concept for S Corporations!

USA - September 23 2019 While partnership vehicles (particularly multi-member LLCs) are ordinarily the flow-through entity of choice, many businesses - especially…

Tax Court Rules Against Cannabis Dispensary

USA - December 17 2018 In Patients Mutual Assistance Collective Corporation (dba Harborside Health Center) v. Comm’r, 151 T.C. No. 11, the Tax Court held, among other…

J. Troy Terakedis.

Tax Court Rules Against Cannabis Dispensary

USA - December 13 2018 In Patients Mutual Assistance Collective Corporation (dba Harborside Health Center) v. Comm’r, 151 T.C. No. 11, the Tax Court held, among other…

J. Troy Terakedis, Scot C. Crow, Timothy I. McCulloch.

Treasury Releases Proposed Regulations on Opportunity Zones

USA - October 23 2018 The Tax Cut and JOBS Act of 2017 (TCJA) created a new economic development tool designed to assist low-income communities which are…

Craig W. Hammond.