Articles liés à Federal Income Taxation of S Corporations

Federal Income Taxation of S Corporations - Couverture souple

Burke, Karen C.; McNulty, John K.

 
9781636593579: Federal Income Taxation of S Corporations
Couverture souple
ISBN 10 : 1636593577 ISBN 13 : 9781636593579
Editeur : Foundation Press, 2023

Synopsis

This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.

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

Éditeur
Foundation Press
Date d'édition
2023
Langue
anglais
ISBN 10 
1636593577
ISBN 13 
9781636593579
Reliure
Broché
Numéro d'édition
3
Nombre de pages
204
Coordonnées du fabricant
non disponible
Personne responsable
non disponible