Taxation of S Corporations in a Nutshell (Nutshells) - Softcover

Kahn, Douglas; Kahn, Jeffrey; Perris, Terrence

Softcover

ISBN 10: 0314184929 ISBN 13: 9780314184924

Publisher: West Academic Publishing, 2007

Synopsis

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.

About this edition

• Publisher: West Academic Publishing
• Publication date: 2007
• ISBN 10: 0314184929
• ISBN 13: 9780314184924
• Binding: Paperback
• Edition number: 1
• Number of pages: 269