Taxation of S Corporations in a Nutshell

Taxation of S Corporations in a Nutshell

Author: Douglas A. Kahn

Publisher: West Academic Publishing

Published: 2008

Total Pages: 274

ISBN-13:

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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.


Book Synopsis Taxation of S Corporations in a Nutshell by : Douglas A. Kahn

Download or read book Taxation of S Corporations in a Nutshell written by Douglas A. Kahn and published by West Academic Publishing. This book was released on 2008 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Taxation of S Corporations in a Nutshell

Taxation of S Corporations in a Nutshell

Author: Douglas A. Kahn

Publisher: West Academic Publishing

Published: 2020-10-07

Total Pages: 272

ISBN-13: 9781647085261

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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.


Book Synopsis Taxation of S Corporations in a Nutshell by : Douglas A. Kahn

Download or read book Taxation of S Corporations in a Nutshell written by Douglas A. Kahn and published by West Academic Publishing. This book was released on 2020-10-07 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Subchapter S Taxation

Subchapter S Taxation

Author: Irving M. Grant

Publisher: Shepard's/McGraw-Hill

Published: 1980-01-01

Total Pages: 700

ISBN-13: 9780070240728

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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.


Book Synopsis Subchapter S Taxation by : Irving M. Grant

Download or read book Subchapter S Taxation written by Irving M. Grant and published by Shepard's/McGraw-Hill. This book was released on 1980-01-01 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Jonathan Sobeloff

Publisher:

Published: 1978

Total Pages: 440

ISBN-13:

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Book Synopsis Federal Income Taxation of Corporations and Stockholders in a Nutshell by : Jonathan Sobeloff

Download or read book Federal Income Taxation of Corporations and Stockholders in a Nutshell written by Jonathan Sobeloff and published by . This book was released on 1978 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen C. Burke

Publisher:

Published: 2014

Total Pages: 0

ISBN-13: 9780314288226

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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.


Book Synopsis Federal Income Taxation of Corporations and Stockholders in a Nutshell by : Karen C. Burke

Download or read book Federal Income Taxation of Corporations and Stockholders in a Nutshell written by Karen C. Burke and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.


Self-employment Tax

Self-employment Tax

Author:

Publisher:

Published: 1988

Total Pages: 12

ISBN-13:

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Book Synopsis Self-employment Tax by :

Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Practical Guide to S Corporations

Practical Guide to S Corporations

Author: Michael Schlesinger

Publisher: CCH

Published: 2007

Total Pages: 676

ISBN-13: 9780808017622

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Book Synopsis Practical Guide to S Corporations by : Michael Schlesinger

Download or read book Practical Guide to S Corporations written by Michael Schlesinger and published by CCH. This book was released on 2007 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt:


S Corporations Guide

S Corporations Guide

Author: Edward C. Foth

Publisher:

Published: 2014

Total Pages:

ISBN-13:

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Book Synopsis S Corporations Guide by : Edward C. Foth

Download or read book S Corporations Guide written by Edward C. Foth and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:


Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Jonathan Sobeloff

Publisher:

Published: 1981-01-01

Total Pages: 362

ISBN-13: 9780829921229

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Book Synopsis Federal Income Taxation of Corporations and Stockholders in a Nutshell by : Jonathan Sobeloff

Download or read book Federal Income Taxation of Corporations and Stockholders in a Nutshell written by Jonathan Sobeloff and published by . This book was released on 1981-01-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Federal Income Taxation of Individuals in a Nutshell

Federal Income Taxation of Individuals in a Nutshell

Author: John K. McNulty

Publisher:

Published: 1988

Total Pages: 596

ISBN-13:

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Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.


Book Synopsis Federal Income Taxation of Individuals in a Nutshell by : John K. McNulty

Download or read book Federal Income Taxation of Individuals in a Nutshell written by John K. McNulty and published by . This book was released on 1988 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.