Taxation of S Corporations in a Nutshell

Douglas A. Kahn, Jeffrey H. Kahn, Terrence G. Perris (Autoren)

Buch | Softcover

251 Seiten

2017 | 2nd Revised edition
Foundation Press (Verlag)
9781683282204 (ISBN)

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Describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. Topics covered include: the qualification requirements for a Subchapter S election; allocation of tax items among the shareholders; limitations on the deduction of pass through items; and the voluntary and involuntary termination of Subchapter S status.

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, 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.

Erscheinungsdatum	01.04.2017
Reihe/Serie	Nutshell Series
Verlagsort	Minnesota
Sprache	englisch
Maße	124 x 187 mm
Gewicht	235 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Recht / Steuern ► Wirtschaftsrecht
ISBN-13	9781683282204 / 9781683282204
Zustand	Neuware