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Law in a Nutshell: Taxation of S Corporations

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Edition: 1st ed., 2007
Author(s): Kahn, Kahn, Perris
ISBN:

9780314184924

SKU: 50539U

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Product Description

The Subchapter S rules are complex. Law in a Nutshell: Taxation of S Corporations 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.

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Condition Used
Shipping Availability This item ships within the next business day.
Heavy No
Format Paperback
Author Kahn, Kahn, Perris
ISBN 9780314184924
Edition 1st ed., 2007
Publisher West