" ... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated--either voluntarily or involuntarily--and the mechanisms for obtaining relief for an inadvertent termination and for obtaining permission to re-elect to be an S corporation within five years of a termination."
Authors: Samuel P. Starr, Greg W. Smith, Horacio E. Sobol, .
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Qualification as a small business corporation Electing S corporation status Terminations: S corporation status and shareholder interests Formation and capitalization Procedural issues State and local taxation Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on Nov. 14, 2016; title from description page.