Federal Taxation of S CorporationsLaw Journal Press, 28. ruj 2017. - Broj stranica: 750 Federal Taxation of S Corporations examines: which corporations can benefit from an S corporation election; how and when to file; the major corporate "events," such as incorporation, distribution, redemption, reorganization and dissolution; treatment of interest payments made by and to S corporations; how estate planners can get maximum benefits from stock in an S corporation; and compensation problems likely to be encountered by employee-shareholders of an S corporation. The book features: a detailed analysis of the regulations on eligibility requirements; a discussion of the passive activity rules; and a valuable chapter on financially distressed S corporations. In addition, Federal Taxation of S Corporations covers all the latest administrative announcements, cases, and other developments. |
Sadržaj
1 | 1-2 |
1 | 1-8 |
CHAPTER | 1-10 |
3 | 1-11 |
1 | 1-15 |
04 | 2-3 |
Compensation | 2-4 |
iv | 2-7 |
06 | 7-53 |
07 | 7-72 |
11 | 17 |
03 | 8-13 |
04 | 8-26 |
05 | 8-34 |
07 | 8-43 |
08 | 8-48 |
04 | 2-18 |
05 | 2-24 |
d Purchasing Shares | 3-1 |
3 02 | 3-4 |
b Deemed Owner Trusts | 3-12 |
337 | 3-37 |
01 | 3-44 |
05 | 3-60 |
3 06 | 3-62 |
07 | 3-77 |
Tax Effect to Corporation and Shareholders | 4-1 |
03 | 4-7 |
06 | 4-22 |
05 | 4-24 |
07 | 4-31 |
Need for Election | 5-1 |
03 | 5-10 |
06 | 5-23 |
CHAPTER 6 | 5-29 |
02 | 6-4 |
03 | 6-35 |
d Depreciation for AMT Purposes | 6-42 |
CHAPTER 7 | 7-1 |
e Tax Benefit Items 721 | 7-21 |
04 | 7-46 |
04 | 9-37 |
07 | 9-51 |
210 | 9-63 |
07 | 10-21 |
CHAPTER 11 | 11-1 |
04 | 11-2 |
1111 | 11-11 |
b Corporation with Accumulated | 11-22 |
1211 | 12-1 |
CHAPTER 12 | 12-2 |
CHAPTER 13 | 13-1 |
10 Type G Reorganization | 13-17 |
CHAPTER 14 | 14-3 |
05 | 14-32 |
06 | 14-40 |
vii | 15-1 |
02 | 15-4 |
03 | 15 |
05 | 5 |
04 | 16-1 |
of Indebtedness | 16-7 |
d Taxable Exchange | 16-11 |
| 6 | |
Uobičajeni izrazi i fraze
accumulated E&P adjusted basis agreement allocated amount apply assets attributable built-in gain buy-sell agreement C.FR capital gain cash class of stock Commissioner consent corporate income corporation stock corporation's deduction determined discussion distribution dividend earnings and profits election terminates eligible shareholder employee entity ESBT election ESOP example exceeds exchange fair market value filed gain or loss grantor trust held holder income and loss ineligible infra interest liability LIFO limited liquidation loan nonresident alien nonvoting option ordinary income outstanding partner partnership passive income passive investment income payment permitted poration portion potential current beneficiary purchase QSST election QSub election qualify rata recapture received recognized redemption regulations reorganization reports revocation rule second class Section Service share shareholder's strike price Subchapter S election subsidiary substantially supra tax-exempt tax-free taxable income taxpayer tion transfer Treas treated voting voting trust