Tony Nitti

4 weeks ago | thetaxadviser.com | Tony Nitti

feature S CORPORATIONS To be an S corporation is to live dangerously. After all, in order to be taxed as an S corporation, the corporation1 must file a complete and timely election with the IRS and meet and maintain strict eligibility requirements.

Nov 18, 2024 | ey.com | Tony Nitti

IRC Section 199A may expire at the end of 2025, causing tax implications for business owners.

Jul 1, 2024 | thetaxadviser.com | Robert Keller |Tony Nitti |Kenneth N. Orbach |Kevin Walsh

Fourteen sections of the Internal Revenue Code are central to the taxation of Subchapter S corporations and their shareholders.1 Over the 12-month period ending March 2024 covered by this article, several of these sections and others affecting S corporations have been addressed by recent legislation, court cases, and IRS guidance.

Jul 1, 2024 | thetaxadviser.com | Robert Keller |Kirk Mitchell |Tony Nitti |Kenneth N. Orbach |Kevin Walsh |Robert W. Jamison Jr.

This annual update covers recent developments relating to S corporations including IRS relief for common inadvertent S election lapses; state passthrough entity taxes; and other cases, rulings, and regulations.

Jul 1, 2023 | thetaxadviser.com | Andrew M. Brajcich |Kristin Hill |Robert Keller |Kirk Mitchell |Kenneth N. Orbach |Tony Nitti | +2 more

By Andrew M. Brajcich, CPA, J.D., LL.M.; Kristin Hill, CPA; Robert W. Jamison Jr., CPA, Ph.D.; Robert S. Keller, CPA, J.D., LL.M.; Kirk T. Mitchell, CPA; Kenneth N. Orbach, CPA, Ph.D.; Tony Nitti, CPA; Kevin J.