Subchapter S Taxation
Title | Subchapter S Taxation PDF eBook |
Author | Irving M. Grant |
Publisher | Shepard's/McGraw-Hill |
Total Pages | 700 |
Release | 1980-01-01 |
Genre | Small business |
ISBN | 9780070240728 |
This looseleaf work is a comprehensive analysis of the provisions of Subchapter S of the IRC. Comparisons of Subchapter S corporations with partnerships & discussions of how Subchapter S elections may be used to reduce taxes are included in the volume. Forms for Subchapter S election & revocation are provided.
The S Corporation Answer Book
Title | The S Corporation Answer Book PDF eBook |
Author | Sydney S. Traum |
Publisher | Wolters Kluwer |
Total Pages | 824 |
Release | 2008-12-17 |
Genre | Law |
ISBN | 0735581517 |
This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.
Taxation of S Corporations in a Nutshell
Title | Taxation of S Corporations in a Nutshell PDF eBook |
Author | Douglas A. Kahn |
Publisher | West Academic Publishing |
Total Pages | 272 |
Release | 2020-10-07 |
Genre | |
ISBN | 9781647085261 |
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.
Federal Income Taxation of Subchapter S Corporations
Title | Federal Income Taxation of Subchapter S Corporations PDF eBook |
Author | James S. Eustice |
Publisher | |
Total Pages | 644 |
Release | 1982 |
Genre | Business & Economics |
ISBN |
Organizing, Operating, and Terminating Subchapter S Corporations
Title | Organizing, Operating, and Terminating Subchapter S Corporations PDF eBook |
Author | D. Larry Crumbley |
Publisher | |
Total Pages | 336 |
Release | 1970 |
Genre | Close corporations |
ISBN |
Staff Recommendations for Simplification of Tax Rules Relating to Subchapter S Corporations
Title | Staff Recommendations for Simplification of Tax Rules Relating to Subchapter S Corporations PDF eBook |
Author | United States. Congress. Joint Committee on Taxation |
Publisher | |
Total Pages | 32 |
Release | 1980 |
Genre | Corporations |
ISBN |
Taxation of S Corporations in a Nutshell
Title | Taxation of S Corporations in a Nutshell PDF eBook |
Author | Douglas A. Kahn |
Publisher | West Academic Publishing |
Total Pages | 274 |
Release | 2008 |
Genre | Business & Economics |
ISBN |
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.