Tax Planning for S Corporations
Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing email@example.com; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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
eBooks, CDs, downloadable content, and software purchases are non-cancellable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+™ for further legal research options. A valid subscription to Lexis+™ is required to access this content.
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