There are several requirements a business must meet to qualify for S corporation status. First, the business must be a domestic corporation. Shareholders must be individuals, certain trusts and ...

The IRS has published a private letter ruling on Section 992 and Treasury Regulation Section 301.9901 granting a corporation an extension of time to file form 4876-A and treat the ...

The Korea Basic Science Institute (KBSI) announced that it has transferred technology for developing transmission electron microscope (TEM) systems to domestic corporations. KBSI signed a ...