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Author: Douglas A. Kahn
Edition: 1
Publisher: Thomson West
Binding: Paperback
ISBN: 0314184929
Price:
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Taxation of S Corporations in a Nutshell (In a Nutshell (West Publishing))
The Subchapter S rules are complex.Taxation of S Corporations in a Nutshell (In a Nutshell review. Read full reviews of Taxation of S Corporations in a Nutshell.
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Taxation of S Corporations in a Nutshell, ISBN-13: 9780314184924, ISBN-10: 0314184929
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Taxation of S Corporations in a Nutshell, ISBN-13: 9780314184924, ISBN-10: 0314184929
This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder's basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corpo
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The Subchapter S rules are complex. Law in a Nutshell: Taxation of S Corporations describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termin
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The Subchapter S rules are complex. Law in a Nutshell: Taxation of S Corporations describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termin
Taxation of S Corporations in a Nutshell (In a Nutshell Reviews
This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder?s basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, and (9) the taxation of an S corporation?s passive investment income and built-in gains. The discussion of these issues is supplemented by numerous examples.
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