Subchapter S Taxation

Publisher:

WGL

Format

Book

$932.00

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Product details

Specifications

Authors:

Irving M. Grant ,

Product Code:

SSTP-SK

Update frequency:

Updated twice yearly

Update format:

TRTA Update Method

Description

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Practical expert advice on taxation of closely held corporations.

Subchapter S Taxation, Fourth Edition stands out as the practical guide for practitioners dealing with S corporations.

This detailed guide focuses specifically on the most effective solutions for problems encountered in the day-to-day practice related to Subchapter S corporations.

Coverage includes:

Detailed examples and guidance for selecting entities
Factors important in dissolving or converting an S corporation into other forms
Tax impact of conversion of LLCs or partnerships to S corporations
Practical guidance as to the risks and dangers in accomplishing and continuing qualification as a Subchapter S corporation

Table of contents

Christian & Grant: Subchapter S Taxation
- Part I Decision Whether to Elect Under Subchapter S
  - Chapter 1: Subchapter S Corporation and Nonelecting Corporation
  - Chapter 2: Subchapter S Corporation Compared to Partnership
  - Chapter 3: Subchapter S Corporation Compared to Limited Liability Company
  - Chapter 4: Applicability or Desirability of Subchapter S Election in Special Situations
  - Chapter 5: Effect of Election on Particular Deductions and Credits
  - Chapter 6: Some Pitfalls of Subchapter S Election
- Part II Qualification for Subchapter S Election
  - Chapter 7: Number of Shareholders
  - Chapter 8: Types of Shareholders
  - Chapter 9: One Class of Stock
  - Chapter 10: Other Requirements
  - Chapter 11: Sources of Income
- Part III Making the Election
  - Chapter 12: Timing of Election
  - Chapter 13: Manner of Making Election
  - Chapter 14: Shareholder Consents
- Part IV Income Tax Consequences of Subchapter S Elections
  - Chapter 15: Effect of Election on Corporation
  - Chapter 16: Taxation of Shareholders: Passthrough of Income, Deductions, Losses and Credit
  - Chapter 17: Taxation of Shareholders—Capital Gains and Losses
  - Chapter 18: Losses and Deductions
  - Chapter 19: Basis of Stock and Indebtedness Owing to Shareholders
  - Chapter 20: Shifting of Income Among Family Members
  - Chapter 21: Corporate Returns and Tax Years
- Part V Distributions
  - Chapter 22: Distributions: Corporations Without Accumulated Earnings and Profits
  - Chapter 23: Distributions: Corporations with Accumulated Earnings and Profits
  - Chapter 24: Money Distributions and Undistributed Taxable Income
  - Chapter 25: Prior Law—Distributions of Previously Taxed Income
  - Chapter 26: Nonmonetary Distributions
  - Chapter 27: Summary: Source and Effect of Distributions
- Part VI Changes in Corporation or Its Shareholders
  - Chapter 28: Taxable Sales and Liquidations
  - Chapter 29: Reorganizations
  - Chapter 30: Death of Shareholder
- Part VII Termination of Election
  - Chapter 31: Involuntary Termination
  - Chapter 32: Voluntary Termination
- Part VIII Practical Considerations in Operations of Subchapter S Corporations
  - Chapter 33: Shareholders' Agreements
  - Chapter 34: Other Considerations
  - Chapter 35: Internal Revenue Service Publication 589