S corp liquidating distributions


25-Sep-2019 04:53

There are many differences between the various entity forms and several tax consequences to consider; below is a basic comparison listing just a few.

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While every taxpayer’s set of facts and circumstances differ, the remainder of this article will try to shed some light on this assumption and the true effect of the Act on businesses going forward.The following example illustrates the differences if the entity is formed as an S Corporation or C Corporation, while also comparing the impact of the law change from 2017 to 2018.