Taxation Of S Corporations In A Nutshell
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| Author | : Douglas A. Kahn |
| Publisher | : West Academic Publishing |
| Total Pages | : 274 |
| Release | : 2008 |
| Genre | : Business & Economics |
| ISBN | : |
Download Taxation of S Corporations in a Nutshell Book in PDF, Epub and Kindle
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.
| Author | : Douglas A. Kahn |
| Publisher | : West Academic Publishing |
| Total Pages | : 272 |
| Release | : 2020-10-07 |
| Genre | : |
| ISBN | : 9781647085261 |
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.
| Author | : Sydney S. Traum |
| Publisher | : Wolters Kluwer |
| Total Pages | : 824 |
| Release | : 2008-12-17 |
| Genre | : Law |
| ISBN | : 0735581517 |
Download The S Corporation Answer Book Book in PDF, Epub and Kindle
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 | : Irving M. Grant |
| Publisher | : Shepard's/McGraw-Hill |
| Total Pages | : 700 |
| Release | : 1980-01-01 |
| Genre | : Small business |
| ISBN | : 9780070240728 |
Download Subchapter S Taxation Book in PDF, Epub and Kindle
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 | : Karen C. Burke |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2014 |
| Genre | : Corporations |
| ISBN | : 9780314288226 |
Download Federal Income Taxation of Corporations and Stockholders in a Nutshell Book in PDF, Epub and Kindle
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.
| Author | : Michael Schlesinger |
| Publisher | : CCH |
| Total Pages | : 676 |
| Release | : 2007 |
| Genre | : Business & Economics |
| ISBN | : 9780808017622 |
Download Practical Guide to S Corporations Book in PDF, Epub and Kindle
| Author | : Howard E. Abrams |
| Publisher | : |
| Total Pages | : 312 |
| Release | : 1990 |
| Genre | : Corporations |
| ISBN | : |
Download Federal Corporate Taxation Book in PDF, Epub and Kindle
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
| Author | : John K. McNulty |
| Publisher | : |
| Total Pages | : 258 |
| Release | : 1992 |
| Genre | : Business & Economics |
| ISBN | : |
Download Federal Income Taxation of S Corporations Book in PDF, Epub and Kindle
Provides introductory explanation of the purposes and uses of the federal income tax law relating to S corporations. Topics include acquiring and maintaining the S status, tax issues and consequences, effects of the S election to shareholders, and tax-free reorganizations and divisions of S corporations, as well as comparisons to C corporations and partnerships.
| Author | : Ted Nicholas |
| Publisher | : Dearborn Trade |
| Total Pages | : 232 |
| Release | : 1999 |
| Genre | : Business & Economics |
| ISBN | : |
Download How to Form Your Own "S" Corporation and Avoid Double Taxation Book in PDF, Epub and Kindle
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 | : Jonathan Sobeloff |
| Publisher | : |
| Total Pages | : 362 |
| Release | : 1981-01-01 |
| Genre | : Bonds |
| ISBN | : 9780829921229 |
Download Federal Income Taxation of Corporations and Stockholders in a Nutshell Book in PDF, Epub and Kindle
