Practical guide to S corporations
By: Michael Schlesinger
Edition: Sixth Edition.
Publisher: Wolters Kluwer, CCH
Published: 2015
Place of publication: Chicago, IL
Language: eng
Number of pages: 716
ISBN-13: 9780808032946
Subjects: Subchapter S corporations; Taxation
Notes: Includes bibliographical references and index.
Table of contents: title: Tax considerations in electing S corporation status; title: Requirements to be an S corporation; title: Trusts that qualify as S corporation shareholders; title: Filing of an S corporation election and tax return; title: Accounting methods and tax years of S corporations; title: Income and loss; title: Deductible expenses; title: Corporate income taxes; title: Basis, losses, and passive loss rules; title: Distributions and the accumulated adjustments account; title: Income and estate tax planning; title: Changes to S corporations; title: Comparisons to other business entities; title: Subsidiaries; title: Employee stock ownership plans; title: The effect that Code Sec. 1411 has on S corporate shareholders.