Elections to Defer Tax Under the Deemed-Repatriation Regime (Transition Tax)
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- Elections to Defer Tax Under the Deemed-Repatriation Regime (Transition Tax)
The deemed-repatriation regime (transition tax) offers the opportunity for taxpayers to defer the payment of tax through installments. Moreover, by electing S corporation status for an LLC in the next few days, a taxpayer can indefinitely defer the payment of the tax. In this video, attorney Robert Misey discusses the elections offered.