Tax Planning for S Corporations
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This practical 2-volume set provides step-by-step guidance through every important area of tax planning for S corporations, offering analysis of relevant Code sections, regulations and rulings, together with flowcharts, case studies, checklists, computational examples, planning tips and more.
Coverage includes such vital areas as:
• How to handle S corporation distributions and the accumulated adjustments account
• Converting from C corp to S corp status
• How and why an S corp can save tax dollars
• Complying with the one-class-of-stock rules
• The effect of the passive activity loss provisions
• Rules for selecting a taxable year and for making estimated tax payments
• Estate planning with S corp stock
• Minimizing the built-in gains tax
• How to maximize tax-free distributions
• Limited liability companies
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Table of contents
Chapter 1 Eligibility Requirements for S Status
Chapter 2 Taxable Years
Chapter 3 The S Election
Chapter 4 Termination of S Status
Chapter 5 Incorporation and Capitalization of an S Corporation
Chapter 6 Computation and Characterization of Income
Chapter 6A 3.8 Percent Medicare Tax
Chapter 7 Corporate Level Taxes on S Corporations
Chapter 8 Determining and Reporting Allocable Shares
Chapter 9 Calculating a Shareholder's Basis
Chapter 10 Compensation and Fringe Benefit Planning
Chapter 11 Tax Administration Issues for S Corporations
Chapter 12 Distributions
Chapter 13 Sales and Redemptions of S Corporation Stock
Chapter 14 Shareholder Agreements
Chapter 15 Taxable and Nontaxable Acquisitions
Chapter 16 Tax Consideration When Liquidating S Corporations
Chapter 17 Choice of Entity--Tax and Business Strategies
Chapter 18 Operating the Professional Corporation: The S Corporation Alternative
Chapter 19 Operating as an S Corporation Through a State Law Limited Liability Company
Chapter 20 Using the S Corporation as a Real Estate Developer
Chapter 21 Bankruptcy, Insolvency and Cancellation of Debt
Chapter 22 State Taxation of Subchapter S and Their Owners--An Overview
Chapter 23 Estate Planning
Chapter 24 Case Studies