S Corporation Taxation 2011

S Corporation Taxation 2011 PDF Author: Robert W. Jamison
Publisher: CCH Incorporated
ISBN: 9780808024828
Category : Business & Economics
Languages : en
Pages : 1576

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Book Description
S Corporation Taxation from CCH focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts. This title covers the latest regulations; recent cases and rulings; creative new techniques for separating ownership using trusts and disregarded entities, along with hazards; transactions unique to S corporations.

S Corporation Taxation 2011

S Corporation Taxation 2011 PDF Author: Robert W. Jamison
Publisher: CCH Incorporated
ISBN: 9780808024828
Category : Business & Economics
Languages : en
Pages : 1576

Get Book Here

Book Description
S Corporation Taxation from CCH focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts. This title covers the latest regulations; recent cases and rulings; creative new techniques for separating ownership using trusts and disregarded entities, along with hazards; transactions unique to S corporations.

Federal Income Taxation of Partnerships and S Corporations, Supplement

Federal Income Taxation of Partnerships and S Corporations, Supplement PDF Author: Paul R. McDaniel
Publisher: Foundation Press
ISBN: 9781599419794
Category :
Languages : en
Pages : 0

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Book Description
This 2011 supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.

The S Corporation Answer Book

The S Corporation Answer Book PDF Author: Sydney S. Traum
Publisher: Wolters Kluwer
ISBN: 0735581517
Category : Law
Languages : en
Pages : 824

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Book Description
This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.

Tax Information on S Corporations

Tax Information on S Corporations PDF Author:
Publisher:
ISBN:
Category : Subchapter S corporations
Languages : en
Pages : 28

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Book Description


The S Corporation

The S Corporation PDF Author: Irving Schreiber
Publisher: Wolters Kluwer
ISBN: 0916592456
Category : Business & Economics
Languages : en
Pages : 1675

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Book Description
Written by one of the nation's leading authorities on S corporation taxation, this 1,000-page volume has been the standard-bearer in its field for over 30 years. Professionals at every major accounting firm in America depend on this unmatched resource for:Comprehensive coverage on how the Small Business Tax Protection Act affects S corporation taxationUp-to-date coverage of all the Subchapter S rules and regulations and how they affect the election, planning, operation, and termination of today's S corporationsHands-on analysis, practical guidance on how to make relevant rules and regulations work for your clients, filled-in tax returns (1120S), sample forms, and even step-by-step instructions on how to handle situations for which the IRS does not supply printed formsQuarterly supplements that keep you posted on all relevant IRS, legislative, and judicial activityQuarterly issues of S Corporation Alert shipped with every supplement to keep you absolutely current with late-breaking news

S Corporation Taxation (2022)

S Corporation Taxation (2022) PDF Author: Robert W. Jamison
Publisher:
ISBN: 9780808056591
Category :
Languages : en
Pages :

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Book Description
S corporations, at present, are the largest tax filer in the United States of America. This book provides, in a single volume, a complete guide and reference tool for the tax practitioner to solve the many problems arising in regard to S corporate taxation. Code Sec. 199A generally allows shareholders of an S corporation a 20% deduction on S corporate income plus special rules for tangible property acquisitions. Because there were ambiguities in the statute, on August 8, 2019, the Treasury issued proposed regulations to interpret Code Sec. 199A. This 8th edition at ΒΆ725 provides an extensive detailed discussion of the proposed regulations with many examples to explain the operation of Code Sec. 199A.

S. Corporation Taxation (2009)

S. Corporation Taxation (2009) PDF Author:
Publisher: CCH
ISBN: 9780808019367
Category :
Languages : en
Pages : 1596

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Book Description


Earnings and Profits

Earnings and Profits PDF Author: David Friedel
Publisher:
ISBN: 9781558717404
Category : Corporations
Languages : en
Pages :

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Book Description
"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.

Taxation of S Corporations in a Nutshell

Taxation of S Corporations in a Nutshell PDF Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 274

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Book Description
This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder's basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corporation's passive investment income and built-in gains.

Federal Income Taxation of S Corporations

Federal Income Taxation of S Corporations PDF Author: James S. Eustice
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1806

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Book Description
This looseleaf treatise examines all the rules and regulations applicable to the S corporation in detail. The work combines practical planning guidance with tax analysis on the election, operation, and termination of the S corporation status.