Nutshell series. Study aids (West Academic Publishing)
Formatted Contents Note
Introduction Eligibility to qualify as an S corporation Effect of an S election Shareholder's basis in S corporation's stock and debt obligations Limitations on deductions Distributions received from an S corporation Termination of election Taxation of passive investment income Taxation of built-in gains Fringe benefits Qualified business income deduction.
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Source of Description
Description based on e-publication title page, viewed October 1, 2020.
Revision of: Kahn, Douglas A., 1934- Taxation of S corporations in a nutshell. Second edition. St. Paul, MN : West Academic Publishing,