The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) ...
Read More
The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.
Read Less
Add this copy of Taxation of S Corporations in a Nutshell (Nutshells) to cart. $51.00, fair condition, Sold by Goodbooks rated 5.0 out of 5 stars, ships from Tontitown, AR, UNITED STATES, published 2020 by West Academic Publishing.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
Fair. This copy may contain significant wear including bending writing tears and or water damage. This book is a functional copy not necessarily a beautiful copy. Copy may have loose or missing pages and may not include access codes or CDs.
Add this copy of Law in a Nutshell: Taxation of S Corporations to cart. $68.58, new condition, Sold by DiscountLawBooks rated 5.0 out of 5 stars, ships from Lawrence, KS, UNITED STATES, published 2020 by West Academic Publishing.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
New. Size: 7x4x0; Brand New! Usually ships within one business day! This item is: Law in a Nutshell: Taxation of S Corporations, Kahn, Kahn; 3rd ed., 2020; '; ISBN: 9781647085261. For fastest delivery, choose Expedited Shipping. We represent the Internet's largest independent legal bookstore!
Add this copy of Taxation of S Corporations in a Nutshell (Nutshells) to cart. $128.00, good condition, Sold by TEXTSHUB rated 5.0 out of 5 stars, ships from Franklin Lakes, NJ, UNITED STATES, published 2020 by West Academic Publishing.
Add this copy of Taxation of S Corporations in a Nutshell (Nutshells) to cart. $131.80, good condition, Sold by Book Words rated 2.0 out of 5 stars, ships from Midland Park, NJ, UNITED STATES, published 2020 by West Academic Publishing.
Add this copy of Taxation of S Corporations in a Nutshell (Nutshells) to cart. $143.44, new condition, Sold by TEXTSHUB rated 5.0 out of 5 stars, ships from Franklin Lakes, NJ, UNITED STATES, published 2020 by West Academic Publishing.
Add this copy of Taxation of S Corporations in a Nutshell (Nutshells) to cart. $14.73, fair condition, Sold by Goodwill of Colorado rated 5.0 out of 5 stars, ships from COLORADO SPRINGS, CO, UNITED STATES, published 2017 by Foundation Press.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
Fair. This item is in overall acceptable condition. Covers are intact but may have heavy wear including creases, bends, edge wear, curled corners or minor tears as well as stickers or sticker-residue. Pages are intact but may have minor curls, bends or moderate to considerable highlighting/ writing. Binding is intact; however, spine may have heavy wear. A well-read copy overall. Please note that all items are donated goods and are in used condition. Orders shipped Monday through Friday! Your purchase helps put people to work and learn life skills to reach their full potential. Orders shipped Monday through Friday. Your purchase helps put people to work and learn life skills to reach their full potential. Thank you!
Add this copy of Taxation of S Corporations in a Nutshell to cart. $30.00, like new condition, Sold by Booksup rated 5.0 out of 5 stars, ships from Laguna Niguel, CA, UNITED STATES, published 2017 by Foundation Press.
Add this copy of Taxation of S Corporations in a Nutshell (Nutshells) to cart. $66.95, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Newport Coast, CA, UNITED STATES, published 2017 by West Academic Publishing.