Federal Income Taxation Of Subchapter S Corporations
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| 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 | : 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 | : |
| Publisher | : |
| Total Pages | : 12 |
| Release | : 1988 |
| Genre | : Income tax |
| ISBN | : |
| 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 | : Edward C. Foth |
| Publisher | : |
| Total Pages | : |
| Release | : 2012 |
| Genre | : Small business |
| ISBN | : |
| Author | : David Friedel |
| Publisher | : |
| Total Pages | : |
| Release | : 2010-01 |
| Genre | : Corporations |
| ISBN | : 9781558717404 |
"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.
| Author | : Frederick W. Daily |
| Publisher | : NOLO |
| Total Pages | : 396 |
| Release | : 2001 |
| Genre | : Business & Economics |
| ISBN | : 9780873377188 |
Despite popular opinion, it is possible to run a profitable, honest business while minimizing taxes and staying out of legal trouble. Tax Savvy for Small Business helps readers do just that, detailing year-round tax-saving strategies for: -- claiming all legitimate deductions -- maximizing fringe benefits -- keeping accurate records -- documenting expenses -- surviving an audit The 5th edition provides the most current IRS rules, the latest tax codes and a new chapter of "Frequently Asked Questions."
| Author | : Daniel L. Simmons |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2017 |
| Genre | : Income tax |
| ISBN | : 9781609302641 |
Hardbound - New, hardbound print book.
| Author | : James S. Eustice |
| Publisher | : Warren Gorham & Lamont |
| Total Pages | : 1646 |
| Release | : 1993 |
| Genre | : Business & Economics |
| ISBN | : |
This looseleaf treatise examines all the rules and regulations applicable to the S corporation in detail. The work combines practical planning guidance with tax analysis on the election, operation, and termination of the S corporation status.
| Author | : Anne E. Moran |
| Publisher | : |
| Total Pages | : |
| Release | : |
| Genre | : Corporations |
| ISBN | : 9781558718449 |
" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).
