Detailed analysis. Introduction
Achieving S corporation status
Formation of, or conversion to, an S corporation
State income taxation of S corporations
Taxation of S corporation shareholders
Shareholders adjusted basis
Taxation of S corporation distributions
Tax consequences of S corporation stock sales
Taxation of S corporation stock redemptions
Taxation of S corporation liquidations
Taxation of S corporation reorganizaitons
Effect of S election termination on state income taxes
Taxes other than income taxes
Corporate fees and taxes
Effect of S election on various state law issues
Working papers.