Taxation Of S Corporations In A Nutshell
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Taxation Of S Corporations In A Nutshell
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Author : Douglas A. Kahn
language : en
Publisher:
Release Date : 2020
Taxation Of S Corporations In A Nutshell written by Douglas A. Kahn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Small business categories.
"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." -- Publisher.
Taxation Of S Corporations In A Nutshell
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Author : Douglas A. Kahn
language : en
Publisher: West Academic Publishing
Release Date : 2020-10-07
Taxation Of S Corporations In A Nutshell written by Douglas A. Kahn and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-07 with categories.
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 Corporations And Stockholders In A Nutshell
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Author : Karen C. Burke
language : en
Publisher: West Academic Publishing
Release Date : 2003
Federal Income Taxation Of Corporations And Stockholders In A Nutshell written by Karen C. Burke and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporations categories.
This work provides an overview of the fundamental issues underlying the taxation of USA corporations and stockholders, including discussion of the corporation as taxable entity, incorporations, nonliquidating distributions, redemptions, stock dividends, complete liquidations, collapsible corporations, taxable acquisitions, reorganizations, corporate divisions, carry-over of corporate attributes, Subchapter S, and integration.
The S Corporation Answer Book
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Author : Sydney S. Traum
language : en
Publisher: Wolters Kluwer
Release Date : 2008-12-17
The S Corporation Answer Book written by Sydney S. Traum and has been published by Wolters Kluwer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-12-17 with Law categories.
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.
Federal Income Taxation Of S Corporations
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Author : John K. McNulty
language : en
Publisher:
Release Date : 1992
Federal Income Taxation Of S Corporations written by John K. McNulty and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
Provides introductory explanation of the purposes and uses of the federal income tax law relating to S corporations. Topics include acquiring and maintaining the S status, tax issues and consequences, effects of the S election to shareholders, and tax-free reorganizations and divisions of S corporations, as well as comparisons to C corporations and partnerships.
Summary Of Testimony On Subchapter S Corporations
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Author : United States. Congress. Internal Revenue Taxation Joint Committee
language : en
Publisher:
Release Date : 1969
Summary Of Testimony On Subchapter S Corporations written by United States. Congress. Internal Revenue Taxation Joint Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with categories.
Federal Income Taxation Of Corporations And Stockholders In A Nutshell
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Author : Jonathan Sobeloff
language : en
Publisher:
Release Date : 1981-01-01
Federal Income Taxation Of Corporations And Stockholders In A Nutshell written by Jonathan Sobeloff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981-01-01 with Bonds categories.
S Corporation Taxation 2022
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Author : Robert W. Jamison
language : en
Publisher:
Release Date : 2021-11-12
S Corporation Taxation 2022 written by Robert W. Jamison and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-12 with categories.
S corporations, at present, are the largest tax filer in the United States of America. This book provides, in a single volume, a complete guide and reference tool for the tax practitioner to solve the many problems arising in regard to S corporate taxation. Code Sec. 199A generally allows shareholders of an S corporation a 20% deduction on S corporate income plus special rules for tangible property acquisitions. Because there were ambiguities in the statute, on August 8, 2019, the Treasury issued proposed regulations to interpret Code Sec. 199A. This 8th edition at ¶725 provides an extensive detailed discussion of the proposed regulations with many examples to explain the operation of Code Sec. 199A.
The S Corporation
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Author : Irving Schreiber
language : en
Publisher: Aspen Publishers
Release Date : 1983
The S Corporation written by Irving Schreiber and has been published by Aspen Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.
Written by one of the nation's leading authorities on S corporation taxation, this 1,000-page volume has been the standard-bearer in its field for over 30 years. Professionals at every major accounting firm in America depend on this unmatched resource for: Comprehensive coverage on how the Small Business Tax Protection Act affects S corporation taxation Up-to-date coverage of all the Subchapter S rules and regulations and how they affect the election, planning, operation, and termination of today's S corporations Hands-on analysis, practical guidance on how to make relevant rules and regulations work for your clients, filled-in tax returns (1120S), sample forms, and even step-by-step instructions on how to handle situations for which the IRS does not supply printed forms Quarterly supplements that keep you posted on all relevant IRS, legislative, and judicial activity Quarterly issues of S Corporation Alert shipped with every supplement to keep you absolutely current with late-breaking news
Subchapter S Taxation
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Author : Irving M. Grant
language : en
Publisher: Shepard's/McGraw-Hill
Release Date : 1980-01-01
Subchapter S Taxation written by Irving M. Grant and has been published by Shepard's/McGraw-Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980-01-01 with Small business categories.
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.