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How Forms of Business
When to Be an S Corporation
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179 expense deduction adjusted basis allocable amortization amount on line apply assets At-Risk Activities attach schedule built-in gains business activity capital gain column compute corporation corporation's costs debt depreciation disposition distributions dividends election employee employer identification Enter on line expenditures figure file Form gain or loss gross income included on line income loss income tax individual Instructions for Form Internal Revenue Service LIFO limited liability company line 23 loan low-income housing credit materially participated method nonrecourse nonrecourse loans ordinary income paid or incurred partnership passive income payments placed in service portfolio income profits property placed qualified real estate activities real property recapture rental activity rental real estate reported on line Schedule K-1 Form section 179 expense section 263A separately shareholder shareholder's sole proprietorship stockholders tax retum tax return tax shelter tax-exempt taxable income Temporary Regulations section trade or business U.S. dollars