Federal Income Taxation of S Corporations

Federal Income Taxation of S Corporations PDF Author: KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher: Foundation Press
ISBN: 9781636593579
Category :
Languages : en
Pages : 0

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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

Federal Income Taxation of S Corporations PDF Author: KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher: Foundation Press
ISBN: 9781636593579
Category :
Languages : en
Pages : 0

Get Book Here

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

Self-employment Tax PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12

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Book Description


Subchapter S Taxation

Subchapter S Taxation PDF Author: Irving M. Grant
Publisher: Shepard's/McGraw-Hill
ISBN: 9780070240728
Category : Small business
Languages : en
Pages : 700

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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

Federal Income Taxation of S Corporations PDF Author: James S. Eustice
Publisher: Warren Gorham & Lamont
ISBN:
Category : Business & Economics
Languages : en
Pages : 1646

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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.

Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852

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Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Statistics of Income

Statistics of Income PDF Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 174

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Book Description


Federal Income Taxation of Banks and Financial Institutions

Federal Income Taxation of Banks and Financial Institutions PDF Author: Stanley I. Langbein
Publisher: Warren Gorham & Lamont
ISBN: 9780791344675
Category : Banks and banking
Languages : en
Pages :

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Book Description


Federal Corporate Taxation

Federal Corporate Taxation PDF Author: Howard E. Abrams
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312

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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

Federal Taxation of Trusts, Grantors, and Beneficiaries PDF Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228

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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.