Christine is a non-practicing attorney, freelance writer, and author. She has written legal and marketing content and communications for a wide range of law firms for more than 15 years. She has also ...

I thank Professor Cassady Brewer of Georgia State University College of Law for bringing this interesting case to our attention. Please read on... In RERI Holdings I, LLC v. Comm’r, 143 T.C. No. 3 ...

On Dec. 12, 2016, the Treasury Department and the Internal Revenue Service announced final regulations (issued in proposed form on May 5, 2016) requiring domestic disregarded entities with foreign ...

An LLC, or limited liability company, is a hybrid of a corporation and a partnership. It provides personal asset protection like a corporation and is considered a "disregarded entity" by the IRS, ...

Explains Indian tax obligations for US LLC profits and highlights pass-through vs corporate election. Key takeaway: ROR taxpayers must report global income even if funds remain ...

Question: I operate a small business out of my home and recently reorganized it as an LLC with partnership option. My wife and I are the sole members of the LLC. In the past, I took a home-office tax ...

Taxpayers’ widespread adoption of the limited liability company (LLC) has caused Treasury and the IRS to take a closer look at transactions using it. For example, most states’ enactment of rules ...