Author : Irving M. Grant
Publisher : Shepard's/McGraw-Hill
Page : 700 pages
File Size : 29,15 MB
Release : 1980-01-01
Category : Small business
ISBN : 9780070240728
This looseleaf work is a comprehensive analysis of the provisions of Subchapter S of the IRC. Comparisons of Subchapter S corporations with partnerships & discussions of how Subchapter S elections may be used to reduce taxes are included in the volume. Forms for Subchapter S election & revocation are provided.
Author : Sydney S. Traum
Publisher : Wolters Kluwer
Page : 824 pages
File Size : 48,50 MB
Release : 2008-12-17
Category : Law
ISBN : 0735581517
This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.
Author : KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher : Foundation Press
Page : 0 pages
File Size : 21,75 MB
Release : 2022-10-20
Category :
ISBN : 9781636593579
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.
Author : Douglas A. Kahn
Publisher : West Academic Publishing
Page : 272 pages
File Size : 36,75 MB
Release : 2020-10-07
Category :
ISBN : 9781647085261
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, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.
Author :
Publisher :
Page : 12 pages
File Size : 10,58 MB
Release : 1988
Category : Income tax
ISBN :
Author : Ted Nicholas
Publisher : Dearborn Trade
Page : 232 pages
File Size : 49,56 MB
Release : 1999
Category : Business & Economics
ISBN :
Completely updated, this reference offers step-by-step instructions and forms to save money and protect personal assets by forming an "S" corporation. It explains in detail how to apply for "S" corporation status for either a new or existing small business. Includes all the forms needed along with easy-to-use instructions and sample year-end tax documents for an "S" corporation.
Author : Jerome R. Hellerstein
Publisher :
Page : 0 pages
File Size : 17,55 MB
Release : 1998
Category : Taxation
ISBN : 9780791336496
Author : Edward C. Foth
Publisher :
Page : pages
File Size : 19,63 MB
Release : 2012
Category : Small business
ISBN :
Author : Laura E. Cunningham
Publisher : West Academic Publishing
Page : 292 pages
File Size : 19,59 MB
Release : 2006
Category : Business & Economics
ISBN :
The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.
Author : Reginald Mombrun
Publisher :
Page : 358 pages
File Size : 21,55 MB
Release : 2017-10-20
Category : Corporate reorganizations
ISBN : 9781531008024
This book explains material students encounter in law school corporate tax courses. Its many examples reinforce the authors' explanation of the relevant Code sections, administrative interpretations, and case law. Topics covered include formation, taxable income, earnings and profits, dividends, redemptions, liquidations, reorganizations, and S corporations.
