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Federal Taxation of S Corporations
Deborah H. Schenk
出版Law Journal Press, 2017-09-28
主題Business & Economics / Public FinanceBusiness & Economics / Taxation / GeneralBusiness & Economics / Taxation / CorporateLaw / Business & FinancialLaw / CorporateLaw / Taxation
ISBN15885203319781588520333
URLhttp://books.google.com.hk/books?id=7eluL18imQEC&hl=&source=gbs_api
EBookSAMPLE
註釋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.