Taxation of S Corporations in a Nutshell
Second Edition. - St. Paul, MN: LEG, Inc. d/b/a West Academic, 2017
Online
Book, Datenträger, Online-Ressource
- 1 Online-Ressource (XX, 218 Seiten)
Access:
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.
| Title: |
Taxation of S Corporations in a Nutshell
|
|---|---|
| Statement of Responsibility: | Douglas A. Kahn (Paul G. Kauper Professor of Law, University of Michigan Law School), Jeffrey H. Kahn (Harry W. Walborsky Professor, Florida State University College of Law), Terrence G. Perris (Lecture in Law, University of Toledo College of Law, Retired Partner, Squire Patton, Bogs (US) LLP |
| Author / Contributor: | Kahn, Douglas A. (1934-2021) [Autor/in] ; Kahn, Jeffrey H. [Autor/in] ; Perris, Terrence G. [Autor/in] |
| Related work: | |
| Edition: | Second Edition |
| Publication: | St. Paul, MN: LEG, Inc. d/b/a West Academic, 2017 |
| Media Type: | Book |
| Carrier Type: | Datenträger, Online-Ressource |
| Pagination: | 1 Online-Ressource (XX, 218 Seiten) |
| ISBN: | 9781683286189; 1683286189; 9781683282204; 1683282205 |
| Additional details: |
|