Contributions

  • Kahn, Jeffrey H. - Contributor
  • Perris, Terrence G. - Contributor

Publication

2008 - Thomson/West, St. Paul, MN, Minnesota

Language

English

Word Count

57,750 words, Guess

Page Count

231 pages

Identifiers

Classifications

  • LCCKF6491 .K34 2008
  • LCCKF6491.Z9 K34x 2008

Description

"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."--Publisher's website.

Subjects

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