Federal Income Taxation of S Corporations, Volume 1
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.
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2d Sess 97th Cong accumulated adjustments account accumulated earnings acquiring corporation adopted under former allocated allow amount apply assets Bittker & Eustice capital gain class of stock Congress consent debt December 31 deduction discussed distributions dividends earnings and profits effect elect under Subchapter election under section filed foreign tax credit former IRC former Section gross receipts H.R. Rep held income or loss infra Internal Revenue Service investment credit limit liquidation nonelecting corporation nonresident alien operating loss ordinary income P-H Memo TC partners partnership pass pass-through passive income passive investment income payments percent prior law provides purposes recapture Regs regulations reorganization reprinted result Revision Act revocation Section 38 property Service share shareholder's small business corporation Stat stock basis Subchapter S corporation Subchapter S election Subchapter S Revision Subchapter S status subsidiary supra tax-free taxpayer termination tion transfer Treas treated undistributed taxable income voting trust