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Federal Income Taxation Of S Corporations(3rd Edition)
Authors:
John McNulty ,Karen Burke
Cover Type:Hardcover
Condition:Used
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ISBN: 1636593577, 978-1636593579
Book publisher: Foundation Press
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Book Summary: This Text Provides A Concise Introduction To The Taxation Of S Corporations And Their Shareholders. It Explains The Basic Law And Offers Examples To Focus The Scope And Application Of The General Principles. Topics Include: Electing And Maintaining S Status; Shareholder-level Taxation Of Income, Loss, And Distributions; Use Of Shareholder Debt; Qualified Subchapter S Subsidiaries; And Special Taxes Imposed On S Corporations. More Advanced Topics Are Also Addressed, Including Redemptions, Acquisitions And Dispositions, As Well As The Advantages And Disadvantages Of S Corporations Compared To Partnerships. This Third Edition Has Been Fully Updated To Reflect Developments Through June 2022.
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