Taxation of S Corporations in a Nutshell

Douglas A. Kahn, Jeffrey H. Kahn (Autoren)

Buch | Softcover

272 Seiten

2020 | 3rd Revised edition
West Academic Press (Verlag)
978-1-64708-526-1 (ISBN)

Infos

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.

Produkt-Details

• Erscheinungsdatum: 02.11.2020
• Reihe/Serie: Nutshell Series
• Verlagsort: Minnesota
• Sprache: englisch
• Maße: 124 x 187 mm
• Gewicht: 250 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 1-64708-526-8 / 1647085268
• ISBN-13: 978-1-64708-526-1 / 9781647085261
• Zustand: Neuware