Limited Liability Company (LLC), Net Operating Losses

ESBTs and the Carryover of S Corporation Losses

Rivkin Radler LLP on 9/22/2023

Since 1995 to the present, the LLC has emerged as the entity of choice for the vast majority of entrepreneurs. This form of business entity owes its success to the flexibility and to the tax benefits that it affords its...more

Partnership Losses But No Outside Basis? Too Bad

Rivkin Radler LLP on 7/27/2023

Losses Weren’t Always Bad- Most tax advisers are aware that, prior to the Tax Reform Act of 1986 (the “TRA”),[i] the Code placed few limitations on the ability of an individual taxpayer to use deductions from a particular...more

Tax Reform: Impact on Private Equity and M&A

Vedder Price on 1/17/2018

On December 22, 2017, new tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Act”) was signed into law. The Act represents a major overhaul of the U.S. federal tax system and includes many new provisions,...more

Choosing a Business Entity After the New Tax Act and Other Important Business Tax Changes Under the New Law

Sherman & Howard L.L.C. on 1/4/2018

Part I: General - The Choice of Entity Decision Prior to 2018 - Since the reduction of individual tax rates in the 1980’s, the decision of whether to conduct a business in the form of a C corporation or in the form of a...more

Alabama Legislative Update—Rounding the Corner in the Last Lap: An Update on Pending and Recently Enacted Tax Legislation

Bradley Arant Boult Cummings LLP on 3/25/2014

The 2014 regular session of the Alabama legislature has been underway for over two months and is nearing its end. The legislature is off this week for Spring Break, then returns on Tuesday, April 1, for three final meeting...more

Limited Liability Company (LLC) › Net Operating Losses

ESBTs and the Carryover of S Corporation Losses

Partnership Losses But No Outside Basis? Too Bad

Tax Reform: Impact on Private Equity and M&A

Choosing a Business Entity After the New Tax Act and Other Important Business Tax Changes Under the New Law

Alabama Legislative Update—Rounding the Corner in the Last Lap: An Update on Pending and Recently Enacted Tax Legislation

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