Tax Basics for Startups
Per Diem Rates from the U.S. General Services Administration
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Tax Basics for Startups
Constructive Receipt of Income and Examples
Bounced Checks Under the Cash Method
Deducting Prepaid Expenses Under the General Rule and the 12-month Rule
Revenue Procedure 2002-28 (Accrual Method Exception for Small Business)
Small Businesses May Benefit From Revenue Procedure 2002-28
Changing from Accrual to Cash Basis - Form 3115
Uniform Capitalization Rules (UNICAP) - IRC Section 263A
Treasury Reg. Sec. 1.162-3: Deducting Materials and Supplies
Qualifying For the Cash Method
Text of Revenue Procedure 2002-28 and Examples
Taxpayers Allowed to Use the Cash Method
Taxpayers Prohibited From Using the Cash Method
The Hybrid Method of Accounting
26 U.S. Code § 447 - Method of Accounting for Corporations Engaged in Farming
C corporation vs S corporation
Protecting Your Personal Assets
How to Incorporate Your Business
Reporting and Paying Corporate Taxes
Taking Money Out of a Corporation
Advantages and Disadvantages of a Corporation
Transferring Property Into a Corporation
Exchanging Property for Stock in Corporation
What is a Section 351(a) Tax-Free Exchange?
Qualifying For a Tax-Free Exchange Under Section 351(a)
Valuation of Property and Stock in an Exchange
A Shareholder's Holding Period of Stock Received in an Exchange
Providing Services in Exchange for Stock in a Corporation
Liabilities Assumed by a Corporation in an Exchange
Accounts Receivable Transferred to a Corporation
Why Owning Real Estate in a Corporation's Name is Not a Good Idea
Partially Taxable Exchange - Section 351(b)
Example of a Partially Taxable Exchange
Transferring Property to a Corporation With a Fair Market Value Lower Than its Adjusted Basis
What is the Dividends Received Deduction?
Advantages of an S corporation
S corporation Capital Accounts and Tax Basis
How to Become an S corporation
Taking Money Out of an S corporation
Tax Treatment of S corporations vs C corporations
Deducting S corporation Health Insurance Premiums
How to Reduce Your FICA Taxes if You Own an S corporation
Deducting S corporation Losses
S corporation Shareholder Tax Basis