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Item Details
| Title:
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TAXATION OF S CORPORATIONS IN A NUTSHELL
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| By: |
Douglas A. Kahn, Jeffrey H. Kahn, Terrence Perris |
| Format: |
Paperback |
| List price:
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£48.50 |
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We believe that this item is permanently unavailable, and so we cannot source
it.
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| ISBN 10: |
0314184929 |
| ISBN 13: |
9780314184924 |
| Publisher: |
WEST ACADEMIC |
| Pub. date: |
31 December, 2007 |
| Series: |
Nutshell |
| Pages: |
269 |
| Description: |
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. |
| Synopsis: |
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, 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. |
| Publication: |
US |
| Imprint: |
West Academic Press |
| Returns: |
Returnable |
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