The S Corporations Guide helps users plan for an S corporation election and also helps those who have already chosen this entity and are looking for on-going guidance. The analysis is clear and succinct and provides citations to Internal Revenue Code sections, treasury regulations, pertinent case law, and IRS rulings, all with links that allow users to easily view the cited primary source.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
About the Authors Introduction to S Corporations Choice of Entity Eligibility Requirements Making the S Election Accounting Periods and Methods Distributions to Shareholders Termination of S Corporation Status Shareholder-Level Taxation Corporate-Level Taxation Basis in Stock and Debt Reorganizations Stock Sales, Liquidations and Redemptions Estate Planning Executive Compensation State Law Summaries Compliance Examples and Procedures Forms and Planning Aids Proposed Legislation Committee Reports IRS Rulings Court Decisions.
Digital File Characteristics
Source of Description
Description based on online resource; title from contents screen of Tax - Federal practice area (Cheetah, viewed May 24, 2018).