By: Amanda Wilson An S corporation is a popular tax vehicle, as it allows for a single layer of tax instead of the double layer of tax imposed on regular corporations. Instead of the S corporation paying tax, the taxable income of the S corporation...

BY: Amanda Wilson The recently enacted PATH Act included several important changes to the REIT tax rules. A full discussion of these changes can be found here.

By: Amanda Wilson It looks like Congress will be delivering an early Christmas present. in the form of permanent extenders package. The Protecting Americans from Tax Hikes Act of 2015 ("PATH Act") is expected to be approved by Congress this week. ...

By: Amanda Wilson Earlier this year, I discussed the IRS's recent no rule policy on spin-offs, and how that would likely have a chilling impact on spin-offs, particularly the common practice of businesses spinning off their real estate in a REIT...