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December 5, 2014

2014 Review of CCH IntelliConnect

Wolters Kluwer, CCH provides tax and accounting professionals with a versatile web-based research product line called IntelliConnect accessible through web browsers and mobile apps.

Dustin Wheeler

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Tags: Taxes

Tax Court Rules No Tax-Free Pass on S Corp Income

Taxes December 6, 2025 

Tax Court Rules No Tax-Free Pass on S Corp Income

With an S corporation, the owners are of the business essentially taxed like partners in a partnership. In contrast, C corporation owners must cope with “double taxation” where income is first taxable to the corporation and then distributions are taxed to the owners.

Ken Berry, JD

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Dustin Wheeler

CPA

Dustin Wheeler is a tax manager at Hawkins Cloward & Simister in Orem, Utah, where he provides accounting and business advisory services.  He blogs about technology and accounting at www.dustinwheelercpa.com.