Federal Taxation of S Corporations

Front Cover
Law Journal Press, Sep 28, 2017 - Law - 750 pages
Federal Taxation of S Corporations examines: which corporations can benefit from an S corporation election; how and when to file; the major corporate "events," such as incorporation, distribution, redemption, reorganization and dissolution; treatment of interest payments made by and to S corporations; how estate planners can get maximum benefits from stock in an S corporation; and compensation problems likely to be encountered by employee-shareholders of an S corporation. The book features: a detailed analysis of the regulations on eligibility requirements; a discussion of the passive activity rules; and a valuable chapter on financially distressed S corporations. In addition, Federal Taxation of S Corporations covers all the latest administrative announcements, cases, and other developments.
 

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Contents

CHAPTER 3
3-1
314
3-14
321
3-20
326
3-26
332
3-32
338
3-38
CHAPTER 4
3-79
03
4-22
CHAPTER 8
8-1
CHAPTER 9
9-1
01
10-1
1 Taxation of a Corporation and
11-1
CHAPTER 12
25
CHAPTER 13
19
CHAPTER 14
14-1
CHAPTER 15
15-1

The Election
4-33
CHAPTER 6
5-29
CHAPTER 1
7-1
i Pre1986 Investment
7-9
CHAPTER 2
7-76
CHAPTER 16
16-1
Related Parties 622 1
16-6
Index
1-1
Copyright

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About the author (2017)

Professor Schenk teaches taxation law at the New York University School of Law.

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