Federal Income Taxation of S Corporations, Paperback / softback Book

Federal Income Taxation of S Corporations Paperback / softback

Part of the University Treatise Series series

Paperback / softback

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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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