Taxation of S corporations in a nutshell / by Douglas A. Kahn, Paul G. Kauper Professor of Law, University of Michigan Law School ; Jeffrey H. Kahn, Professor of Law, the Pennsylvania State University, Dickinson School of Law ; Terrence G. Perris, Partner, Squire, Sanders & Dempsey L.L.P.
2008
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Details
Title
Taxation of S corporations in a nutshell / by Douglas A. Kahn, Paul G. Kauper Professor of Law, University of Michigan Law School ; Jeffrey H. Kahn, Professor of Law, the Pennsylvania State University, Dickinson School of Law ; Terrence G. Perris, Partner, Squire, Sanders & Dempsey L.L.P.
Variant Title
Title on introductory web page from some providers: Kahn, Kahn, and Perris's taxation of s corporations in a nutshell
Imprint
St. Paul, MN : Thomson/West, [2008]
Copyright
©2008
Description
1 online resource (xxxiii, 231 pages).
Series
Nutshell series.
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.
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.
Note
Includes index.
System Details Note
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. (http://purl.oclc.org/DLF/benchrepro0212)
Source of Description
Description based on print version record.
Location
www
Available in Other Form
Access Note
Restrictions unspecified
Linked Resources
Alternate Title
West Academic study aids.
Language
English
Reproduction
Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010.
ISBN
9781628105612 electronic book
1628105615 electronic book
9780314184924 paperback alkaline paper
0314184929 paperback alkaline paper
1628105615 electronic book
9780314184924 paperback alkaline paper
0314184929 paperback alkaline paper
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