Taxation of S Corporations in a Nutshell - Couverture souple

Kahn, Douglas A.; Kahn, Jeffrey H.; Perris, Terrence

 
9780314184924: Taxation of S Corporations in a Nutshell
Couverture souple
ISBN 10 : 0314184929 ISBN 13 : 9780314184924
Editeur : West Academic Press, 2007

Synopsis

The Subchapter S rules are complex. 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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
West Academic Press
Date d'édition
2007
Langue
anglais
ISBN 10 
0314184929
ISBN 13 
9780314184924
Reliure
Broché
Numéro d'édition
1
Nombre de pages
269
Coordonnées du fabricant
non disponible
Personne responsable
non disponible