Federal Taxation of S Corporations
Features a detailed analysis of the regulations on eligibility requirements.
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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.
Table of Contents
A Brief History
Choice of Entity
Organizing the Corporation
Effects of Election on the Corporation
Effects of Election on the Shareholders
Termination and Revocation
Redemptions and Sales
Estate Planning and S Corporations
Buy-Sell and Shareholders’ Agreements
Financially Distressed S Corporations