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	<title>Tax  Lawyer&#039;s  Blog &#187; S Corporations</title>
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		<item>
		<title>TIGTA: Closely Held Businessmen More Likely to Structure Transactions to Avoid Taxes</title>
		<link>http://www.pappasontaxes.com/index.php/2011/12/06/tigta-closely-held-businessman-more-likely-to-structure-transactions-to-avoid-taxes/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/12/06/tigta-closely-held-businessman-more-likely-to-structure-transactions-to-avoid-taxes/#comments</comments>
		<pubDate>Tue, 06 Dec 2011 15:34:39 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[s corporation audits]]></category>
		<category><![CDATA[tax audits]]></category>
		<category><![CDATA[tax avoidance]]></category>
		<category><![CDATA[tax planning]]></category>
		<category><![CDATA[TIGTA]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=28243</guid>
		<description><![CDATA[The Treasury Inspector General for Tax Administration says the IRS needs to improve the quality of its audits of small corporations. Listen: TIGTA reviewed whether IRS examiners followed proper procedures and guidelines when auditing the returns of small corporations. The IRS defines small corporations as corporations with assets of less than $10 million. Many corporations in the [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/12/06/tigta-closely-held-businessman-more-likely-to-structure-transactions-to-avoid-taxes/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Compensation of S Corporation Shareholders</title>
		<link>http://www.pappasontaxes.com/index.php/2011/08/23/compensation-of-s-corporation-shareholders/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/08/23/compensation-of-s-corporation-shareholders/#comments</comments>
		<pubDate>Tue, 23 Aug 2011 13:07:50 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[paul caron]]></category>
		<category><![CDATA[s corporation compensation]]></category>
		<category><![CDATA[s corporation dividends]]></category>
		<category><![CDATA[tony nitti]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=24979</guid>
		<description><![CDATA[Tony Nitti has published a great piece over at The Tax Adviser which explains the current state of affairs on the issue of compensation of S Corporation shareholders. Here is the Executive Summary, but read the whole thing. S corporation shareholders generally prefer dividend distributions of their S corporations’ profits over compensation payments from the [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/08/23/compensation-of-s-corporation-shareholders/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>A Defense of Pass Through Entities</title>
		<link>http://www.pappasontaxes.com/index.php/2011/06/28/a-defense-of-pass-through-entities/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/06/28/a-defense-of-pass-through-entities/#comments</comments>
		<pubDate>Tue, 28 Jun 2011 15:05:51 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Tax Policy]]></category>
		<category><![CDATA[bradley borden]]></category>
		<category><![CDATA[c corporations]]></category>
		<category><![CDATA[double tax]]></category>
		<category><![CDATA[large corporations]]></category>
		<category><![CDATA[LLC's]]></category>
		<category><![CDATA[martin sullivan]]></category>
		<category><![CDATA[partnerships]]></category>
		<category><![CDATA[pass through entities]]></category>
		<category><![CDATA[s corporations]]></category>
		<category><![CDATA[small business]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=22896</guid>
		<description><![CDATA[Paul Caron reports that  Bradley T. Borden (Brooklyn) has posted a defense of pass-through entities in Three Cheers for Passthrough Taxation, 131 Tax Notes 1353 (June 27, 2011), on SSRN. Here&#8217;s the abstract: This report addresses recent suggestions by the Obama administration, lawmakers, and others that some passthrough entities should be taxed as corporations. It argues [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/06/28/a-defense-of-pass-through-entities/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Pass Through Entities, Corporate Tax Inequality and Abolishing the Corporate Tax</title>
		<link>http://www.pappasontaxes.com/index.php/2011/06/11/pass-through-entities-corporate-tax-inequality-and-abolishing-the-corporate-tax/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/06/11/pass-through-entities-corporate-tax-inequality-and-abolishing-the-corporate-tax/#comments</comments>
		<pubDate>Sat, 11 Jun 2011 17:25:39 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[c corporations]]></category>
		<category><![CDATA[create jobs]]></category>
		<category><![CDATA[dividend tax]]></category>
		<category><![CDATA[double tax]]></category>
		<category><![CDATA[martin sullivan]]></category>
		<category><![CDATA[overseas jobs]]></category>
		<category><![CDATA[s corporation distributions]]></category>
		<category><![CDATA[s corporations]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=22069</guid>
		<description><![CDATA[Martin A. Sullivan (Tax Analysts) has published Why Not Tax Large Pass Throughs as Corporations?, 131 Tax Notes 1015 (June 6, 2011): Most large profitable American businesses must pay the corporate income tax. Others are completely exempt from it. The unfairness of this is so plain even a 5-year-old can understand it. &#8230; The essence of [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/06/11/pass-through-entities-corporate-tax-inequality-and-abolishing-the-corporate-tax/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Geithner Wants to Punish the Job Creators by Getting Rid of Pass-Through Entities?</title>
		<link>http://www.pappasontaxes.com/index.php/2011/02/28/geithner-wants-to-punish-the-job-creators-by-getting-rid-of-pass-through-entities/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/02/28/geithner-wants-to-punish-the-job-creators-by-getting-rid-of-pass-through-entities/#comments</comments>
		<pubDate>Mon, 28 Feb 2011 15:42:01 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Tax Policy]]></category>
		<category><![CDATA[The Economy]]></category>
		<category><![CDATA[llc's corporate tax]]></category>
		<category><![CDATA[pass through entities]]></category>
		<category><![CDATA[s corporations]]></category>
		<category><![CDATA[small business tax]]></category>
		<category><![CDATA[tax the job creators]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=21231</guid>
		<description><![CDATA[Secretary of the Treasury Tim Geithner recently told the Senate Finance Comittee that removing small business owners&#8217; option to be taxed as a corporation or an individual is an essential part of tax reform: Congress has to revisit this basic question about whether it makes sense for us as a country to allow certain businesses [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/02/28/geithner-wants-to-punish-the-job-creators-by-getting-rid-of-pass-through-entities/feed/</wfw:commentRss>
		<slash:comments>8</slash:comments>
		</item>
		<item>
		<title>Advice to Would-Be Schedule C Filers: &#8220;DON&#8217;T&#8221;</title>
		<link>http://www.pappasontaxes.com/index.php/2010/11/08/advise-to-would-be-schedule-c-filers-dont/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/11/08/advise-to-would-be-schedule-c-filers-dont/#comments</comments>
		<pubDate>Tue, 09 Nov 2010 02:44:09 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Business advice]]></category>
		<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[c corporation]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[IRS audit]]></category>
		<category><![CDATA[limited liability]]></category>
		<category><![CDATA[llc]]></category>
		<category><![CDATA[robert flach]]></category>
		<category><![CDATA[s corporation]]></category>
		<category><![CDATA[schedule c]]></category>
		<category><![CDATA[sole proprietorship]]></category>
		<category><![CDATA[tax audit]]></category>
		<category><![CDATA[wandering tax pro]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=19847</guid>
		<description><![CDATA[Robert Flach announces his publication of a new newsletter for sole proprietors and single-member schedule C filers entitled, aptly enough, The Schedule C Letter: THE SCHEDULE C LETTER is a bi-weekly newsletter that provides tax planning and preparation advice, information, and resources for sole proprietors and one-person LLCs who report their business activity on IRS Schedule C.¹ I have [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/11/08/advise-to-would-be-schedule-c-filers-dont/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS to Pursue Non Filing Businesses</title>
		<link>http://www.pappasontaxes.com/index.php/2010/10/05/irs-to-pursue-non-filing-businesses/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/10/05/irs-to-pursue-non-filing-businesses/#comments</comments>
		<pubDate>Tue, 05 Oct 2010 12:09:05 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[Unfiled Returns]]></category>
		<category><![CDATA[audit lottery]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[gao]]></category>
		<category><![CDATA[government accountability office]]></category>
		<category><![CDATA[limited liability]]></category>
		<category><![CDATA[non filers]]></category>
		<category><![CDATA[reasons to incorporate]]></category>
		<category><![CDATA[schedule c audit]]></category>
		<category><![CDATA[tax advice]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=19399</guid>
		<description><![CDATA[Frequent readers of this blog know that we have maintained - ad nauseum, I am sure, for some &#8211; that all small businesses should incorporate or operate as an LLC in part because they are less likely to undergo IRS scrutiny. Well, if you can believe the Government Accountability Office GAO), this may all be about to change. WebCPA [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/10/05/irs-to-pursue-non-filing-businesses/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>May Tax Advisors tell their Clients to Form S Corporations to Reduce Their Chances of Audit</title>
		<link>http://www.pappasontaxes.com/index.php/2010/06/14/may-tax-advisors-tell-their-clients-to-form-s-corporations-to-reduce-their-chances-of-audit/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/06/14/may-tax-advisors-tell-their-clients-to-form-s-corporations-to-reduce-their-chances-of-audit/#comments</comments>
		<pubDate>Mon, 14 Jun 2010 22:57:35 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[audit avoidance]]></category>
		<category><![CDATA[circular 230]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[office of professional responsibility]]></category>
		<category><![CDATA[s corporations]]></category>
		<category><![CDATA[tax preparer penalty]]></category>
		<category><![CDATA[tax preparer sanction]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=17545</guid>
		<description><![CDATA[Every year the IRS publishes audit statistics showing that it audits S Corporation returns much less frequently than it audits sole proprietorship (schedule C) returns. Consequently, one of the factors business owners and their advisors have traditionally considered before choosing a form of business is the relative likelihood of IRS scrutiny of the business&#8217;s tax return. No surprises there, right? Well, not so fast. Last [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/06/14/may-tax-advisors-tell-their-clients-to-form-s-corporations-to-reduce-their-chances-of-audit/feed/</wfw:commentRss>
		<slash:comments>16</slash:comments>
		</item>
		<item>
		<title>Repeal the New 1099 Law</title>
		<link>http://www.pappasontaxes.com/index.php/2010/06/01/repeal-the-new-1099-law/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/06/01/repeal-the-new-1099-law/#comments</comments>
		<pubDate>Tue, 01 Jun 2010 23:31:03 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Business Transactions]]></category>
		<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Self-Employed Taxpayers]]></category>
		<category><![CDATA[1099]]></category>
		<category><![CDATA[Cato Institute]]></category>
		<category><![CDATA[chris edwards]]></category>
		<category><![CDATA[corporate 1099]]></category>
		<category><![CDATA[healthcare bill]]></category>
		<category><![CDATA[irs matching]]></category>
		<category><![CDATA[small business 1099]]></category>
		<category><![CDATA[Tax Policy]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=17255</guid>
		<description><![CDATA[The National Association for the Self-Employed reports that the recently enacted Healthcare law will have an onerous record-keeping effect on small businesses: Many of the nation’s entrepreneurs are about to become more familiar with IRS Form 1099. According to a new law set to go into effect in 2012, business owners will be required to submit a [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/06/01/repeal-the-new-1099-law/feed/</wfw:commentRss>
		<slash:comments>19</slash:comments>
		</item>
		<item>
		<title>S Corporation Loss Basis Worksheets</title>
		<link>http://www.pappasontaxes.com/index.php/2010/02/02/s-corporation-loss-basis-worksheets/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/02/02/s-corporation-loss-basis-worksheets/#comments</comments>
		<pubDate>Tue, 02 Feb 2010 04:54:34 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Individual Taxation]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[at risk rules]]></category>
		<category><![CDATA[debt basis]]></category>
		<category><![CDATA[loss basis]]></category>
		<category><![CDATA[pass through losses]]></category>
		<category><![CDATA[s corporation basis]]></category>
		<category><![CDATA[s corporation losses]]></category>
		<category><![CDATA[stock basis]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=14101</guid>
		<description><![CDATA[Because of the prolonged recession we expect to see many businesses report losses from their 2009 operations. Losses from S Corporations are deductible on a taxpayer&#8217;s Form 1040 only to the extent of the shareholder&#8217;s stock plus debt basis. Tax preparers should maintain the following two worksheets (courtesy Small Business Taxes and Management) for each of their [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/02/02/s-corporation-loss-basis-worksheets/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>S Corporation Sale of Built-in Gain Assets</title>
		<link>http://www.pappasontaxes.com/index.php/2009/12/06/s-corporation-sale-of-built-in-gain-assets/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/12/06/s-corporation-sale-of-built-in-gain-assets/#comments</comments>
		<pubDate>Sun, 06 Dec 2009 15:25:54 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[american recovery and reinvestment act]]></category>
		<category><![CDATA[built in gain recognition period]]></category>
		<category><![CDATA[built in gains]]></category>
		<category><![CDATA[built in gains tax]]></category>
		<category><![CDATA[c corporation conversion]]></category>
		<category><![CDATA[convert to an s corporation]]></category>
		<category><![CDATA[s corporation conversion]]></category>
		<category><![CDATA[s corporations]]></category>
		<category><![CDATA[year end tax advice]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=12012</guid>
		<description><![CDATA[As a general rule, S corporations do not pay taxes, but rather their income is reported and taxed on the individual tax returns of their shareholders. However, a corporation that was originally formed as a C corporation is subject to a built-in gains tax on any appreciation in the value of its assets that arose prior to its conversion to [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/12/06/s-corporation-sale-of-built-in-gain-assets/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>5 Top Reasons to Incorporate (in Addition to My Fees)</title>
		<link>http://www.pappasontaxes.com/index.php/2009/08/19/good-reasons-to-incorporate-in-addition-to-my-fees/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/08/19/good-reasons-to-incorporate-in-addition-to-my-fees/#comments</comments>
		<pubDate>Wed, 19 Aug 2009 20:56:49 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[LLC's]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[incorporation]]></category>
		<category><![CDATA[incorporation fees]]></category>
		<category><![CDATA[lawyer fees]]></category>
		<category><![CDATA[llc]]></category>
		<category><![CDATA[small business]]></category>
		<category><![CDATA[why incorporate]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=9016</guid>
		<description><![CDATA[There&#8217;s been a lot of crazy talk lately among non-lawyer, non-CPA bloggers accusing lawyers and CPAs of advising their clients to incorporate merely to get additional fees. These bloggers offer no evidence to support their claims and merely assume that because lawyers and CPAs sometimes incorporate their clients for a fee that they are advising them to incorporate for [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/08/19/good-reasons-to-incorporate-in-addition-to-my-fees/feed/</wfw:commentRss>
		<slash:comments>15</slash:comments>
		</item>
		<item>
		<title>S Corporation Wages and Distributions: Basic Tax Planning</title>
		<link>http://www.pappasontaxes.com/index.php/2009/05/05/s-corporation-wages-and-distributions-basic-tax-planning/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/05/05/s-corporation-wages-and-distributions-basic-tax-planning/#comments</comments>
		<pubDate>Tue, 05 May 2009 12:34:49 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Taxes 101]]></category>
		<category><![CDATA[fica tax]]></category>
		<category><![CDATA[form of business]]></category>
		<category><![CDATA[s corporation distributions]]></category>
		<category><![CDATA[s corporation tax planning]]></category>
		<category><![CDATA[self employment tax]]></category>
		<category><![CDATA[shareholder payments]]></category>
		<category><![CDATA[wages v distributions]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=5207</guid>
		<description><![CDATA[A majority of American small businesses use the S corporation form of doing business. This article discusses one of the main tax planning techniques an S corporation can use to save taxes. The S Corporation and Payments to Shareholder/Employees? An S corporation is a pass-through entity and does not pay federal income tax. The net earnings [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/05/05/s-corporation-wages-and-distributions-basic-tax-planning/feed/</wfw:commentRss>
		<slash:comments>253</slash:comments>
		</item>
		<item>
		<title>IRS to Target S Corporation Distributions, IRS Chief of Employment Tax Says</title>
		<link>http://www.pappasontaxes.com/index.php/2008/08/18/irs-to-target-s-corporation-distributions-irs-chief-of-employment-tax-says/</link>
		<comments>http://www.pappasontaxes.com/index.php/2008/08/18/irs-to-target-s-corporation-distributions-irs-chief-of-employment-tax-says/#comments</comments>
		<pubDate>Mon, 18 Aug 2008 20:06:44 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[IRS S corporation audit]]></category>
		<category><![CDATA[preparer penalties]]></category>
		<category><![CDATA[s corporation distributions]]></category>
		<category><![CDATA[S corporations compensations]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=457</guid>
		<description><![CDATA[John Tuzynski, IRS Chief of Employment Tax, SB/SE Speciality Programs, has announced that the IRS is expanding efforts to close the $15 billion dollar tax gap in the employment tax area.  Specifically, Tuzynski stated that S corporation shareholder wages and the issue of reasonable compensation for services rendered would be a target area. For a [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2008/08/18/irs-to-target-s-corporation-distributions-irs-chief-of-employment-tax-says/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>The GAO Study on Corporate Taxes and The Scapegoating of Corporations</title>
		<link>http://www.pappasontaxes.com/index.php/2008/08/12/the-gao-study-on-corporate-taxes-is-useless-except-as-anti-corporation-propaganda/</link>
		<comments>http://www.pappasontaxes.com/index.php/2008/08/12/the-gao-study-on-corporate-taxes-is-useless-except-as-anti-corporation-propaganda/#comments</comments>
		<pubDate>Tue, 12 Aug 2008 13:13:44 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[Legislative Watch]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[Cato Institute]]></category>
		<category><![CDATA[corporate taxes]]></category>
		<category><![CDATA[corporate welfare]]></category>
		<category><![CDATA[dorgan levin]]></category>
		<category><![CDATA[GAO corporate tax study]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=387</guid>
		<description><![CDATA[According to a study released by the Scapegoat Society titled, Constructive Inquiry Into the Nature and Nuetralizing of Blame, scapegoating is, [a] hostile social/psychological discrediting routine by which people move blame and responsibility away from themselves and towards a target person or group. A new GAO study requested by Democrat Senators Byron Dorgan (North Dakota) and Carl [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2008/08/12/the-gao-study-on-corporate-taxes-is-useless-except-as-anti-corporation-propaganda/feed/</wfw:commentRss>
		<slash:comments>13</slash:comments>
		</item>
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