Corporate tax in the United States is a tax on the taxable income of a C corporation or an entity taxed as a C corporation. The corporate tax is the default tax levied on a business entity unless the entity qualifies to be taxed under different tax rules such as those for non-profit organizations and S corporations. The corporation is taxed under 26 U.S.C. § 11 and Subchapter C (26 U.S.C. § 301 et seq.) of Chapter 1 of the Internal Revenue Code. (Courtesy of Wikipedia read more) Premium Listing Opportunities If you are interested in premium listing opportunities on this website for your business, please contact us at info@focuspointlabs.com. Searching for a Corporate Tax Attorney? Send us your contact info below, and we will match you with a qualified professional free of charge! Full Name:  Your Email:  Biz Phone:  Cell Phone:  Organization:  Title:  select Owner CEO/President Director CFO VP Finance COO Attorney Accountant Other Location:  Biz Type:  select C-Corp S-Corp LLC Sole Proprietorship Partnership LP LLP Other Years in Biz:  select pre-formation 0-1 2-5 6-10 more than 10 Employees:  select not applicable 0-4 5-14 15-49 50-99 100-499 500-999 more than 1000 Reason for Inquiry:  Urgency:  select immediate next few weeks next few months

CIRCULAR 230 Tax advisors should be familiar with, and work within, the limitations imposed by IRS Circular 230. Among other things, Circular 230 sets forth requirements for the tax opinions given by professionals that can be relied upon for determining sanction for the taxpayer. Sanctions can be imposed on practitioners as well. Given the nature of Circular 230, it is common for practitioners to include a Circular 230 disclaimer on all communications relating to tax advice, which says that the advice is not intended to be a tax opinion for reliance purposes. The enforceability of such disclaimers have been questioned by some. This paper does not provide an overview of Circular 230, but practitioners rendering tax advice should consult Circular 230 (available at the IRS Website), and certainly become familiar with the issues surrounding Circular 230 before rendering any tax advice, whether or not in the context of entity selection. © 2008 Jay Bettinger, Esq. All Rights Reserved. I. Introduction II. Knowledgeably Advising Your Client on Taxation Options A. Practice Support B. Legal Authority C. Subchapters D. Other Relevant IRC Provisions E. Circular 230 F. General Tax Principles G. Tax Doctrines H. Alternative Business Organizations - Tax Differences III. Conclusion

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