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Dedication And Acknowledgments
Reasons For Electing S Corporation StatusPlanning
The Role Of Stock Purchase Arrangements In S Corporation
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accumulated adjustments account accumulated earnings allocated alternative minimum tax amount assets basis adjustments basis increase built-in gain buy-sell agreement capital gain class of stock Code section consent corporation income corporation shareholder corporation status corporation stock Corporation's S election cross-purchase current income beneficiary death benefit gains deduction deemed owner dividends earnings and profits effect electing small business ESBT Esscorp estate tax fair market value federal hold S corporation income tax insurance proceeds Internal Revenue Code Internal Revenue Service investment approach limited liability company marital deduction nontaxable ordinary income partnership passive investment income period premium payments provisions purchase price QTIP qualified subchapter receipt redeemed redemption agreement result revocation right or restriction rules shareholder agreement shareholder's basis small business trust split-dollar spouse stock basis subchapter S trust tax items tax-free taxable income termination of employment transfer treated trust instrument trust property Voting Trust Certificates