Author: KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher: Foundation Press
ISBN: 9781636593579
Category :
Languages : en
Pages : 0
Book Description
This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.
Federal Income Taxation of S Corporations
Author: KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher: Foundation Press
ISBN: 9781636593579
Category :
Languages : en
Pages : 0
Book Description
This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.
Publisher: Foundation Press
ISBN: 9781636593579
Category :
Languages : en
Pages : 0
Book Description
This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.
Self-employment Tax
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12
Book Description
Subchapter S Taxation
Author: Irving M. Grant
Publisher: Shepard's/McGraw-Hill
ISBN: 9780070240728
Category : Small business
Languages : en
Pages : 700
Book Description
This looseleaf work is a comprehensive analysis of the provisions of Subchapter S of the IRC. Comparisons of Subchapter S corporations with partnerships & discussions of how Subchapter S elections may be used to reduce taxes are included in the volume. Forms for Subchapter S election & revocation are provided.
Publisher: Shepard's/McGraw-Hill
ISBN: 9780070240728
Category : Small business
Languages : en
Pages : 700
Book Description
This looseleaf work is a comprehensive analysis of the provisions of Subchapter S of the IRC. Comparisons of Subchapter S corporations with partnerships & discussions of how Subchapter S elections may be used to reduce taxes are included in the volume. Forms for Subchapter S election & revocation are provided.
Federal Income Taxation of S Corporations
Author: James S. Eustice
Publisher: Warren Gorham & Lamont
ISBN:
Category : Business & Economics
Languages : en
Pages : 1646
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.
Publisher: Warren Gorham & Lamont
ISBN:
Category : Business & Economics
Languages : en
Pages : 1646
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.
Federal Taxation of Income, Estates, and Gifts
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Statistics of Income
Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 174
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 174
Book Description
Federal Income Taxation of Banks and Financial Institutions
Author: Stanley I. Langbein
Publisher: Warren Gorham & Lamont
ISBN: 9780791344675
Category : Banks and banking
Languages : en
Pages :
Book Description
Publisher: Warren Gorham & Lamont
ISBN: 9780791344675
Category : Banks and banking
Languages : en
Pages :
Book Description
Federal Corporate Taxation
Author: Howard E. Abrams
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312
Book Description
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312
Book Description
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
Federal Taxation of Trusts, Grantors, and Beneficiaries
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228
Book Description
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228
Book Description
Earnings and Profits
Author: David Friedel
Publisher:
ISBN: 9781558717404
Category : Corporations
Languages : en
Pages :
Book Description
"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.
Publisher:
ISBN: 9781558717404
Category : Corporations
Languages : en
Pages :
Book Description
"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.