The controlled group rules aggregate several entities (this rule applies to corporations, but also to proprietorships and partnerships) into a single employer for meeting various qualification ...

To be eligible for the employee retention credit (ERC), a tax-exempt organization must apply a reasonable, good-faith interpretation of the controlled-group rules under Sec. 52, and that ...

Throughout history, human societies have been both captivated and unsettled by the phenomenon of cults. These tightly controlled groups — often built around charismatic leaders and insulated belief ...