Taxation Of S Corporations In A Nutshell (Nutshells)
ISBN : 9781683282204
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Taxation of S Corporations in a Nutshell (Nutshells)
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 shareholderâ€™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 corporationâ€™s passive investment income and built-in gains. The discussion of these issues is supplemented by numerous examples.
Specification of Taxation of S Corporations in a Nutshell (Nutshells)
|Publisher||West Academic Publishing|
|Weight||0.49 pounds pounds.|
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