Problems with S elections frequently cause them to be invalid when made or to terminate. This article discusses four of the ...

Sec. 541 imposes a 20% tax on the undistributed personal holding company income of a personal holding company. Initially ...

Readers of the L.A. Times Sports section give their thoughts and opinions about Bill Plaschke and ESPN's now-defunct show and a variety of other topics.

Career management rules are being rewritten. You can no longer rely on your employer, as they lack the knowledge and know how ...