S corporations are incorporated companies that have made an election to be taxed as a pass-through entity rather than have double taxation. Though the Internal Revenue Service does have a number of ...

The House version of the budget reconciliation bill includes a provision to raise the corporate income tax rate from 21 percent to 26.5 percent and reintroduce a progressive rate schedule. Under the ...

S corporations don't pay taxes on earned income. Like a partnership or a sole proprietorship, the profits pass through to the owners. Owners report their share of income and expenses on their personal ...

There are few policy discussions that can’t be improved with a chart that goes back more than century. So as the corporate income tax emerges as a leading focus of President Joe Biden’s plans to raise ...

These common instruments raise special considerations in the S corporation context.

The magical application of Section 1202 for C corporation shareholders seems too good to be true, with millions of tax dollars being saved. However, after the significant corporate tax rate reduction ...

In the throes of an election year, politicians are back to their hackneyed talking points about “corporations paying their fair share” and raising the corporate income tax. The irony is that no ...

Today’s reform will be tomorrow’s problem, goes an old political science axiom. Consider how the Interstate Commerce Commission, created in 1887 to end monopoly abuses by railroads on their branch ...

Columbia Threadneedle reports a 2.37 percent return as the fund navigates a low volatility market. Review the latest ...

On December 24, Morgan Stanley raised its price target on Realty Income Corporation (NYSE:O) to $65 from $62 and kept an ...

President Biden’s recent infrastructure proposal has a $2 trillion plus price tag and he’s looking for a way to pay for at least some it. During his campaign, President Biden said he would not raise ...