The Cummings & Cummings Law Journal

Friday, June 19th, 2026

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How to Structure a Series LLC for a Hedge Fund

Published on March 13, 2026

The Role of Business Trusts in Tax Planning

Published on March 12, 2026

Understanding Tax Implications of E-Commerce Businesses

Published on March 11, 2026

How to Comply With Dodd-Frank Whistleblower Protections in Finance

Published on March 10, 2026

Understanding the Earned Income Limitation for the Foreign Earned Income Exclusion

Published on March 10, 2026

How to Comply With NACHA Requirements for ACH Transactions

Published on March 9, 2026

Understanding the Step Transaction Doctrine in Tax Law

Published on March 8, 2026

Understanding the Definition of a “Security” Under the Howey Test

Published on March 7, 2026

The Impact of Tax Reform on Small Businesses

Published on March 6, 2026

Understanding Tax-Free Reorganizations in Corporate Law

Published on March 5, 2026

Legal Issues in Using AI-Generated Content for Business Marketing

Published on March 4, 2026

Tax Considerations of Farming and Agricultural Cooperatives

Published on March 3, 2026

How to Navigate State “Amazon Laws” on Sales Tax Nexus

Published on March 2, 2026

Understanding Tax Treatment of Employer-Provided Benefits

Published on March 1, 2026

How to Create a “Transfer on Death” (TOD) Agreement for Business Interests

Published on February 28, 2026

How to Manage State Registration for Pooled Investment Funds

Published on February 27, 2026

Understanding “Cash Sweeps” in Leveraged Buyouts

Published on February 26, 2026

Understanding the “Short Year” Rules for Corporate Tax Returns

Published on February 25, 2026

How to Effectively Transfer a Franchise License Upon Sale of a Business

Published on February 24, 2026

Tax Implications of IRC § 962 Election for Individual U.S. Shareholders of CFCs

Published on February 23, 2026