Federal Income Taxation of S Corporations

Federal Income Taxation of S Corporations
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.

Subchapter S Taxation

Subchapter S Taxation
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.

Federal Income Taxation of S Corporations

Federal Income Taxation of S Corporations
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.

Statistics of Income

Statistics of Income
Author: United States. Internal Revenue Service
Publisher:
Total Pages: 336
Release: 2001
Genre: Corporations
ISBN:

Federal Corporate Taxation

Federal Corporate Taxation
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