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West Academic Publishing, 2020-10-12. paperback. New. 7x4x0. Brand New! Usually ships within one business day! This item is: Law in a Nutshell: Taxation of S Corporations, Kahn, Kahn; 3rd ed., 2020; '; ISBN: 9781647085261. For fastest delivery, choose Expedited Shipping. We represent the Internet's largest independent legal bookstore!

Paperback / softback. New. 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.

West Academic, 2020. Paperback / Softback. New. 3rd revised edition edition. 272 pages. 7.32x4.92x0.55 inches.

West Academic Publishing, 2020-10-12. Paperback. Good. Textbook, May Have Highlights, Notes and/or Underlining, BOOK ONLYNO ACCESS CODE, NO CD, Ships with Emailed Tracking