Two recent Tax Court cases are reminders that shareholder guarantees of loans to an S corporation do not generally create basis that can be used by the shareholder to deduct losses. Under Internal Revenue Code...more
Physicians who are involved in the financial management of their practices are all too familiar with the year-end scramble to “zero out” the corporation’s profits. Under this technique, a physician practice that is structured...more
Restrictions on Fees Permitted under HIPAA for Copies of Medical Records -
When health care providers provide copies of medical records to an individual patient or to third parties at the direction of that individual...more
10/10/2016
/ C-Corporation ,
Corporate Bonuses ,
Dividends ,
Fees ,
Health Care Providers ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Medical Records ,
OCR ,
Physicians ,
Professional Services Companies ,
Safe Harbors ,
Shareholder Distributions ,
Tax Court ,
Year-End Tax Planning