Taxation of S Corporations in a Nutshell (In a Nutshell Douglas A. Kahn

ISBN: 9780314184924

Published: December 10th 2007

Paperback

269 pages


Description

Taxation of S Corporations in a Nutshell (In a Nutshell  by  Douglas A. Kahn

Taxation of S Corporations in a Nutshell (In a Nutshell by Douglas A. Kahn
December 10th 2007 | Paperback | PDF, EPUB, FB2, DjVu, talking book, mp3, RTF | 269 pages | ISBN: 9780314184924 | 6.64 Mb

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 qualificationMoreThe 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.



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