Bob Kane's article on S-Corporations was included in The Best of Tax Notes 2020 Federal, State, and International Highlights special issue as one of the top-ten federal tax articles published by Tax Notes in 2020. The piece, “When S Corporations Should Elect Entity Treatment for GILTI Purposes”, examines Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income regime. The original article is available here.
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