Taxation of S Corporations in a Nutshell 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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Kahn, Douglas A./ Kahn, Jeffrey H./ Perris, Terrence 作者

译者

2007-12 出版日期

269 页数

275.00元价格

丛书系列

9780314184924 图书编码

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Taxation of S Corporations in a Nutshell 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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Taxation of S Corporations in a Nutshell 在线电子书 pdf 下载 txt下载 epub 下载 mobi 在线电子书下载

Taxation of S Corporations in a Nutshell 在线电子书图书描述

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.

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