The S Corporation Answer Book

The S Corporation Answer Book
ISBN-10
0735581517
ISBN-13
9780735581517
Category
Law
Pages
616
Language
English
Published
2008-12-17
Publisher
Wolters Kluwer
Authors
Sydney S. Traum, Judith Rood Traum

Description

This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.

Similar books

  • Property Law: Rules, Policies, and Practices
    By Joseph William Singer, Bethany R. Berger, Nestor M. Davidson

    See also Country Community Timberlake Village v. HMW Special Utility District of Harris, 438 S.W.3d 661 (Tex. Ct. App. 2014) (holding that a neighboring ...

  • Entertainment Law and Business
    By William D. Henslee, Elizabeth Henslee

    After Justin Timberlake exposed Janet Jackson's pierced nipple on national television for 9/16ths of a second, the FCC received over 540,000 complaints.

  • The Common Law in Colonial America: Volume III: The Chesapeake and New England, 1660-1750
    By William E. Nelson

    Volume III: The Chesapeake and New England, 1660-1750 William E. Nelson ... Decision of Law, Surry County Ct. 1673/74, in Eliza Timberlake Davis ed., ...

  • The Indiana State Constitution
    By William P. McLauchlan

    E. Edwards v. California, 314 U.S. 160 (1941), 66 Edwards v. Housing Authority of City of ... Timberlake, 148 Ind. 38,46 N.E.339 (1897), 69,70 Graves v.

  • Child Support Guidelines: Interpretation and Application
    By Laura W. Morgan

    Fitzgerald, 4.08[B][2], 5.05[D] Fitzgerald v. ... Mastrapa-Font, 7.03[A][3] Fontaine, In re, 5.05[D] Fontenette v. ... Frost, 5.05[A] Formato v.

  • Maritime Fraud and Piracy
    By Paul Todd

    The sole remedy is avoidance, however; damages cannot be claimed under s. ... 17, it places a great deal of power in the hands of insurance companies to ...

  • Principles of the Carriage of Goods by Sea
    By Paul Todd

    Normally, a mate«s receipt would later be given up for a bill of lading, ... they necessarily prejudice the rights of those who deal in the goods ...

  • Maryland Employment Law
    By Stanley Mazaroff, Todd Horn

    27 257 U.S. 184, 42 S. Ct. 72, 66 L. Ed. 189 (1921). ... 38 Argensinger, “Right to Strike”: Labor Organization and the New Deal in Baltimore, 78 MD . HIST .

  • Contract Law in New Zealand
    By Stephen Todd, Jeremy Finn

    704 Contract and Commercial Law Act 2017, s. 80. 705 Leith v. Gould [1986] 1 NZLR 760. It is not clear how a New Zealand court would deal with a case such ...

  • Tort Law in New Zealand
    By Stephen Todd

    ... to meet the reasonable expectations of claimants about how the corporation should deal with them, by, inter alia, ... 7 Treaty of Waitangi Act 1975, s.