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\\nIn honor of the upcoming March 15 filing deadline for calendar year corporations, this week we look at the issue of just what is a "qualified personal service corporation" and, perhaps more importantly, what is not. The podcast looks at the recent case of Ron Lykins, Inc. v. Commissioner, TC Memorandum 2006-35, where a corporation was held not to be a QPSC, and so could benefit from the lower tax brackets available to non-PSCs.\\n
\\n\\nMaterials for the podcast can be downloaded from http://www.edzollars.com/2006-03-10_Getting_Personal.pdf\\n.\\n
\\n\\nThe podcast is sponsored by Leimberg Information Services, available on the web at \\n\\nhttp://www.leimbergservices.com.\\n
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