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Federal Taxation of S Corporations

Features a detailed analysis of the regulations on eligibility requirements.
Publisher: ALM
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ISBN: 9781588520333
Publisher: ALM
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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.

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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

Buy-Sell and Shareholders’ Agreements



CHAPTER 16

Financially Distressed S Corporations



Index