Taxation of S corporations in a nutshell /
"The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allo...
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
St. Paul, MN :
West Academic Publishing,
[2020]
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| Edition: | Third edition. |
| Series: | Nutshell series.
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| Subjects: |
Table of Contents:
- Introduction
- Eligibility to qualify as an S corporation
- Effect of an S election
- Shareholder's basis in S corporation's stock and debt obligations
- Limitations on deductions
- Distributions received from an S corporation
- Termination of election
- Taxation of passive investment income
- Taxation of built-in gains
- Fringe benefits
- Qualified business income deduction.