Taxation Of S Corporations In A Nutshell
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| 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.
| 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.
| 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.
| Author | : |
| Publisher | : |
| Total Pages | : 12 |
| Release | : 1988 |
| Genre | : Income tax |
| ISBN | : |
| 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.
| Author | : KAREN C.. MCNULTY BURKE (JOHN K.) |
| Publisher | : Foundation Press |
| Total Pages | : 0 |
| Release | : 2022-10-20 |
| Genre | : |
| ISBN | : 9781636593579 |
This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.
| Author | : Howard E. Abrams |
| Publisher | : |
| Total Pages | : 312 |
| Release | : 1990 |
| Genre | : Business & Economics |
| ISBN | : |
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
| Author | : John K. McNulty |
| Publisher | : |
| Total Pages | : 596 |
| Release | : 1988 |
| Genre | : Law |
| ISBN | : |
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.
| Author | : Douglas A. Kahn |
| Publisher | : |
| Total Pages | : 427 |
| Release | : 2019 |
| Genre | : Corporate reorganizations |
| ISBN | : 9781634603362 |
The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.
| Author | : Stephen Schwarz |
| Publisher | : West Academic Publishing |
| Total Pages | : 402 |
| Release | : 2019-08-05 |
| Genre | : |
| ISBN | : 9781642428933 |
This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
