Federal Income Taxation of S Corporations (University Treatise Series) cover
University Treatise Casebook Series

Tax-Corporate

Federal Income Taxation of S Corporations (University Treatise Series)

ISBN
9781636593579
Publisher
West Academic

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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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