Taxation Of S Corporations In A Nutshell

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Brand: West Academic Publishing
SKU: DADAX0314184929
ISBN : 0314184929

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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.
Author : Douglas Kahn
ISBN : 0314184929
Language : English
No of Pages : 269
Edition : 1
Publication Date : 12/10/2007
Format/Binding : Paperback
Book dimensions : 7.2x4.8x0.6
Book weight : 0.01

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