Federal Taxation of S Corporations

The book features: a detailed analysis of the regulations on eligibility requirements; a discussion of the passive activity rules; and a valuable chapter on financially distressed S corporations.
Publisher: ALM
eBook :epub
$470.00
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ISBN: 9781588512086
Publisher: ALM
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Book Edition: 36

Product description

Federal Taxation of S Corporations examines: which corporations can benefit from an S corporation election; how and when to file; the major corporate "events," such as incorporation, distribution, redemption, reorganization and dissolution; treatment of interest payments made by and to S corporations; how estate planners can get maximum benefits from stock in an S corporation; and compensation problems likely to be encountered by employee shareholders of an S corporation. The book features: a detailed analysis of the regulations on eligibility requirements; a discussion of the passive activity rules; and a valuable chapter on financially distressed S corporations. In addition, Federal Taxation of S Corporations covers all the latest administrative announcements, cases, and other developments.

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Table of contents

Chapter 1: A Brief History
Chapter 2: Choice of Entity
Chapter 3: Eligibility Requirements
Chapter 4: Organizing the Corporation
Chapter 5: The Election
Chapter 6: Effects of Election on the Corporation
Chapter 7: Effects of Election on the Shareholders
Chapter 8: Distributions
Chapter 9: Termination and Revocation
Chapter 10: Compensation
Chapter 11: Redemptions and Sales
Chapter 12: Liquidations
Chapter 13: Reorganizations
Chapter 14: Estate Planning and S Corporations
Chapter 15: BuySell and Shareholders' Agreements
Chapter 16: Financially Distressed S Corporations