Taxation of S Corporations in a Nutshell 2024 pdf epub mobi 电子书


Taxation of S Corporations in a Nutshell

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发表于2024-11-09

Taxation of S Corporations in a Nutshell 2024 pdf epub mobi 电子书

Taxation of S Corporations in a Nutshell 2024 pdf epub mobi 电子书

Taxation of S Corporations in a Nutshell 2024 pdf epub mobi 电子书



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出版者:
作者:Kahn, Douglas A./ Kahn, Jeffrey H./ Perris, Terrence
出品人:
页数:269
译者:
出版时间:2007-12
价格:275.00元
装帧:
isbn号码:9780314184924
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Taxation of S Corporations in a Nutshell 2024 pdf epub mobi 电子书 图书描述

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.

Taxation of S Corporations in a Nutshell 2024 pdf epub mobi 电子书

Taxation of S Corporations in a Nutshell 2024 pdf epub mobi 电子书
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