For example, your S corp can never have more than 100 shareholders. In addition, your shareholders are limited to one class of stock. You must also follow a calendar year tax schedule. Finally ...

For example, in addition to the legal reasons above, shell corporations act as tax avoidance vehicles for legitimate businesses, as is the case with Apple's corporate entities based in the United ...

Opinions expressed by Forbes Contributors are their own. Peter J Reilly is a Forbes contributor who covers taxes. Even though Sean P. McAlary lost in Tax Court, the decision in his case shows that ...