You’re pleased with the 21 percent corporate tax rate (thanks to the Tax Cuts and Jobs Act).

And you know that having your corporation pay you dividends with its after-tax profits subjects those profits to double taxation (once at the corporate level and again at your personal level).

But you’re happy that the dividend receives tax-favored capital gain treatment.

Okay, tax one at the corporate level and tax two at the personal level, not so bad.

But here’s a tax to make you mad. You may know of it ... Log in to view full article.