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Corporate Taxes › Internal Revenue Code (IRC) › Double Taxation

Burr & Forman

Where Did All The "S" Corporations Come From?

Burr & Forman on

You just formed your medical practice in Alabama, and you either chose a professional corporation (a "PC") or an LLC. If you went with a PC, you get to choose between an "S" corporation ("S corp") or a "C" corporation ("C...more

Dechert LLP

Publicly Traded Partnership Proposed Regulations

Dechert LLP on

Widely held partnerships are a significant source of funding for oil, gas and certain natural resources projects, but the publicly traded partnership (“PTP”) rules can cause such partnerships to be treated as corporations for...more

Dechert LLP

Recent U.S. Tax Developments Affecting Publicly Traded Partnerships

Dechert LLP on

Partnerships targeted to widespread investors are a popular investment vehicle and a significant source of funding for oil and gas projects. However, their use is affected by the publicly traded partnership (“PTP”) tax rules....more

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