Taxation Of S Corporations In A Nutshell

Author : Douglas A. Kahn,Jeffrey H. Kahn,Terrence G. Perris
Publisher : West Academic Publishing
Page : 274 pages
File Size : 53,8 Mb
Release : 2008
Category : Business & Economics
ISBN : UCSC:32106019349064

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Taxation of S Corporations in a Nutshell by Douglas A. Kahn,Jeffrey H. Kahn,Terrence G. Perris Pdf

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.

Author : Douglas A. Kahn,Jeffrey H. Kahn
Publisher : Unknown
Page : 128 pages
File Size : 46,9 Mb
Release : 2020
Category : Small business
ISBN : 1647086639

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Taxation of S Corporations in a Nutshell by Douglas A. Kahn,Jeffrey H. Kahn Pdf

"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 allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples." -- Publisher.

Author : Douglas A. Kahn,Jeffrey H. Kahn
Publisher : West Academic Publishing
Page : 272 pages
File Size : 41,6 Mb
Release : 2020-10-07
Category : Electronic
ISBN : 1647085268

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Taxation of S Corporations in a Nutshell by Douglas A. Kahn,Jeffrey H. Kahn Pdf

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 allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.

Author : Karen C. Burke
Publisher : Unknown
Page : 0 pages
File Size : 45,8 Mb
Release : 2014
Category : Corporations
ISBN : 0314288228

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Federal Income Taxation of Corporations and Stockholders in a Nutshell by Karen C. Burke Pdf

This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Author : Jonathan Sobeloff,Peter P. Weidenbruch
Publisher : Unknown
Page : 362 pages
File Size : 44,9 Mb
Release : 1981-01-01
Category : Bonds
ISBN : 0829921222

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Federal Income Taxation of Corporations and Stockholders in a Nutshell by Jonathan Sobeloff,Peter P. Weidenbruch Pdf

Author : Jonathan Sobeloff
Publisher : Unknown
Page : 440 pages
File Size : 54,6 Mb
Release : 1978
Category : Bonds
ISBN : UCAL:B4460982

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Federal Income Taxation of Corporations and Stockholders in a Nutshell by Jonathan Sobeloff Pdf

Author : John K. McNulty
Publisher : Unknown
Page : 596 pages
File Size : 53,5 Mb
Release : 1988
Category : Law
ISBN : STANFORD:36105044611817

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Federal Income Taxation of Individuals in a Nutshell by John K. McNulty Pdf

Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.

Author : Irving M. Grant
Publisher : Shepard's/McGraw-Hill
Page : 700 pages
File Size : 49,5 Mb
Release : 1980-01-01
Category : Small business
ISBN : 0070240728

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Subchapter S Taxation by Irving M. Grant Pdf

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.

Author : Karen C. Burke
Publisher : West Publishing Company
Page : 0 pages
File Size : 52,8 Mb
Release : 1999
Category : Partnership
ISBN : 0314230467

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Federal Income Taxation of Partners and Partnerships in a Nutshell by Karen C. Burke Pdf

Common Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.

Author : Edward C. Foth,Ted D. Englebrecht
Publisher : Unknown
Page : 128 pages
File Size : 44,9 Mb
Release : 2012
Category : Small business
ISBN : OCLC:9983257

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S Corporations Guide by Edward C. Foth,Ted D. Englebrecht Pdf

Author : Leandra Lederman,Michelle Kwon
Publisher : Unknown
Page : 0 pages
File Size : 54,9 Mb
Release : 2016
Category : Corporations
ISBN : 1632833948

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Understanding Corporate Taxation by Leandra Lederman,Michelle Kwon Pdf

This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.

Author : Anonim
Publisher : Unknown
Page : 12 pages
File Size : 40,7 Mb
Release : 1988
Category : Income tax
ISBN : MINN:31951D013914451

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Self-employment Tax by Anonim Pdf

Author : Todd C. Simmens,Jeffrey H. Paravano
Publisher : Unknown
Page : 128 pages
File Size : 50,8 Mb
Release : 2024-05-07
Category : Tax accounting
ISBN : 1633592324

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Reportable Transactions by Todd C. Simmens,Jeffrey H. Paravano Pdf

Author : Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry
Publisher : International Monetary Fund
Page : 388 pages
File Size : 49,5 Mb
Release : 2021-02-26
Category : Business & Economics
ISBN : 9781513511771

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Corporate Income Taxes under Pressure by Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry Pdf

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Author : Scott A. Taylor
Publisher : West Academic Publishing
Page : 0 pages
File Size : 54,6 Mb
Release : 2011
Category : Charitable uses, trusts, and foundations
ISBN : 0314262342

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The Law of Tax-exempt Organizations in a Nutshell by Scott A. Taylor Pdf

Softbound - New, softbound print book.