Taxation Of S Corporations In A Nutshell
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Taxation of S Corporations in a Nutshell
Author | : Douglas A. Kahn,Jeffrey H. Kahn,Terrence G. Perris |
Publsiher | : West Academic Publishing |
Total Pages | : 274 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : UCSC:32106019349064 |
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This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder's basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corporation's passive investment income and built-in gains.
Taxation of S Corporations in a Nutshell
Author | : Douglas A. Kahn,Jeffrey H. Kahn |
Publsiher | : Unknown |
Total Pages | : 135 |
Release | : 2020 |
Genre | : Small business |
ISBN | : 1647086639 |
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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, (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." -- Publisher.
Taxation of S Corporations in a Nutshell
Author | : Douglas A. Kahn,Jeffrey H. Kahn |
Publsiher | : West Academic Publishing |
Total Pages | : 272 |
Release | : 2020-10-07 |
Genre | : Electronic Book |
ISBN | : 1647085268 |
Download Taxation of S Corporations in a Nutshell Book in PDF, Epub and Kindle
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.
Federal Income Taxation of Corporations and Stockholders in a Nutshell
Author | : Karen C. Burke |
Publsiher | : Unknown |
Total Pages | : 0 |
Release | : 2014 |
Genre | : Corporations |
ISBN | : 0314288228 |
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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.
Federal Income Taxation of Corporations and Stockholders in a Nutshell
Author | : Jonathan Sobeloff,Peter P. Weidenbruch |
Publsiher | : Unknown |
Total Pages | : 362 |
Release | : 1981-01-01 |
Genre | : Bonds |
ISBN | : 0829921222 |
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Federal Income Taxation of Corporations and Stockholders in a Nutshell
Author | : Jonathan Sobeloff |
Publsiher | : Unknown |
Total Pages | : 440 |
Release | : 1978 |
Genre | : Bonds |
ISBN | : UCAL:B4460982 |
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Subchapter S Taxation
Author | : Irving M. Grant |
Publsiher | : Shepard's/McGraw-Hill |
Total Pages | : 700 |
Release | : 1980-01-01 |
Genre | : Small business |
ISBN | : 0070240728 |
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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.
How to Form Your Own S Corporation and Avoid Double Taxation
Author | : Ted Nicholas,Robert Friedman |
Publsiher | : Dearborn Trade |
Total Pages | : 232 |
Release | : 1999 |
Genre | : Subchapter S corporations |
ISBN | : UOM:39015048866498 |
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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.