Check the Box Rules

News & Analysis as of

Illinois Enacts New Law Impacting Inquiries on Criminal Background Checks

On July 19, 2014, 2014, Illinois Governor Pat Quinn signed into law the Job Opportunities for Qualified Applicants Act, which will go into effect on January 1, 2015. The new law will restrict the timing of pre-employment...more

Check-the-Box Elections: Relevance in the International Context

One of the most powerful tools in cross-border tax planning is the ability to make a “check-the-box” election. Pursuant to the entity classification regulations under Internal Revenue Code §7701 (the “check-the-box...more

The Mann Gulch Fire and How Far Down the Chain Do You Need to Go?

Robert Sallee died last week. A smoke jumper, he was the last survivor of the Mann Gulch Fire, one of the worst disasters in the history of the US Forest Service. Sallee’s story and that of the Mann Gulch Fire was detailed in...more

LLC’s Electing To Be ‘S’ Corporations

Most entities operating as ‘S’ corporations are corporations formed under state law. However, under the check-the-box rules, a limited liability company (LLC) can elect to be taxed for federal tax purposes as a corporation....more

4 Results
|
View per page
Page: of 1