Federal Taxation of S Corporations examines which corporations can benefit from an S corporation election; how and when to file; the major corporate “events,” such as incorporation, distribution, redemption, reorganization and dissolution; treatment of interest payments made by and to S corporations; how estate planners can get maximum benefits from stock in an S corporation; and warnings for compensation planners about the problems likely to be encountered by employee-shareholders of an S corporation. The book features details of the regulations on eligibility requirements, a discussion of the passive activity rules, and a valuable chapter on financially distressed S corporations. In addition, it covers all the latest administrative announcements, cases, and other developments.
*Important! Supplement Update Policy: Like most attorney-practitioner titles, this item may be supplemented from time to time with updates by the publisher in order to reflect any changes in the legal topic area covered. These updates are important in ensuring that your item always reflects the most up-to-date legal information. Your purchase price includes the cost of all previous updates and any updates that may be issued within 60 days of your purchase. After that period, subsequent supplements will be sent to you directly from the publisher for your review and purchase.
Shipping: This item ships directly from the publisher and may arrive separately from other items included in your order. |
