Taxation of S Corporations in a Nutshell (Nutshell Series) okumak kayıt olmadan

Taxation of S Corporations in a Nutshell (Nutshell Series)

Vergi Hukuku

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.

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Additional Contributors 19 Ekim 2020 17 x 1,4 x 24 cm 27 Ekim 2011 11,1 x 7,8 x 15,3 cm 28 Şubat 2018 16.5 x 4.3 x 23.5 cm 11.43 x 0.64 x 17.78 cm C.H.Beck; 1. basım 11 x 1.1 x 17.5 cm 16.5 x 3.1 x 23.5 cm 12 Ağustos 2020 Routledge 29 Haziran 2020 The Law Library 30 Aralık 2020 United States Congress C.H.Beck

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