The Cummings & Cummings Law Journal

Wednesday, August 26th, 2026

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Understanding Transfer Restrictions in LLCs to Avoid Unwanted Members

Published on April 12, 2026

The Impact of Legal Entity Choice on Tax Liability

Published on April 11, 2026

How to Value Restricted Stock for Gift and Estate Tax Purposes

Published on April 10, 2026

Legal Issues in Securitizing Nontraditional Assets (Receivables, Royalties, etc.)

Published on April 9, 2026

Understanding the Requirements for a Tax-Free Liquidation Under IRC § 332

Published on April 8, 2026

Understanding the Residence Rules for State Personal Income Taxes

Published on April 7, 2026

How to Manage a “Split-Year” Residency for Tax Purposes

Published on April 6, 2026

Legal Requirements for Cross-Border Data Transfers Under the Cloud Act

Published on April 5, 2026

Strategies for Avoiding Double Taxation in Cross-Border Transactions

Published on April 4, 2026

Legal Requirements for Telehealth Startups Dealing With Multi-State Licensure

Published on April 3, 2026

How to Resolve Transfer Pricing Disputes Through Competent Authority Procedures

Published on April 2, 2026

How to Protect Your Business From Legal Disputes

Published on April 1, 2026

Understanding the Federal Common Law “Nexus” for Trademark Jurisdiction

Published on March 31, 2026

How to Implement a Cross-Purchase Buy-Sell Agreement With Multiple Owners

Published on March 30, 2026

Understanding the Double-Dummy Merger Structure in Corporate Reorganizations

Published on March 29, 2026

How to Use Cost Segregation to Accelerate Depreciation in Real Estate

Published on March 28, 2026

Understanding the Need for a Blue Sky Memorandum in Private Placements

Published on March 27, 2026

Tax Ramifications of Failing to File Form 5471 for Foreign Corporations

Published on March 26, 2026

Tax-Efficient Methods for Funding a Buy-Sell Agreement

Published on March 25, 2026

Understanding the Basic Regulatory Framework for Municipal Bonds

Published on March 24, 2026