S Corporation Answer Book

9. Auflage 2019
ISBN: 978-1-5438-0998-5
Verlag: ASPEN PUBL
FAQ zu Loseblattwerken (mit und ohne Fortsetzungsbezug)

Loseblattwerk, Englisch, 1362 Seiten

Maximize S Corporation advantages and minimize taxes. This quick-reference manual enables you to avoid tax traps, make a QSub election, 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; with full citations to the controlling rules, regulations, and court decisions to save you hours of research.  S Corporation Answer Book, Ninth Edition lets you help clients take full advantage of their S corporation status and minimize their taxes. This quick-reference manual 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 transactions 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. Note: Online subscriptions are for three-month periods. Previous Edition: S Corporation Answer Book, Eighth Edition 9781454845133

Autoren/Hrsg.

Traum, Judith Rood

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)