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Category Archives: Business Formation

Liquidating an S Corporation

By Older Lundy Koch & Martino |

This article discusses the tax consequences of liquidating an S Corporation that owns certain assets and describes three plans of liquidation. Pursuant to §1361(a)(1) of the Internal Revenue Code (“IRC”), an S Corporation is a small business corporation created through an IRS tax election and is governed by Subchapter S of the IRC, unless… Read More »

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Adam Birch

5 Things To Consider When Forming A New Business

By Older Lundy Koch & Martino |

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