Washington -- To encourage transparency in corporate tax return filing, the Internal Revenue Service and the Treasury Department unveiled a proposed draft form of Schedule M-3. The form -- which ...

LLCs changing from partnership tax treatment to corporation or vice-versa may encounter issues including gain recognition.

Chasing the next big things in manufacturing and tech, states and localities have given out special corporate tax breaks at record levels over the past several years. But federal austerity is about to ...