The Flow-through Entities Tax section is a compilation of alerts and articles written by members of the ICPAS Flow-through Entities Tax Committee; as well as links to websites and other resources of interest to the flow-through entities tax community. Follow the links below for more information on these topics.

Flow-through Entities Committee Articles

  • Treatment of S Corporation’s AAA Account when S Corporation Converts to C Corporation and then back to a S Corporation +

  • TC Memo 2019-40 | Ferguson V. Comm. +