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Taxation Of S Corporations In A Nutshell

Author: Douglas Kahn
Publisher: West Academic Publishing
ISBN: 9781683282204
Size: 33.47 MB
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The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, and (9) the taxation of an S corporation's passive investment income and built-in gains. The discussion of these issues is supplemented by numerous examples.

Federal Income Taxation Of Partners And Partnerships In A Nutshell

Author: Karen Burke
Publisher: West Academic Publishing
ISBN: 9781634607124
Size: 45.41 MB
Format: PDF, Docs
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This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under �� 734(b), 743(b) and 755, and � 751(b) distributions.

Taxpayer S Comprehensive Guide To Llcs And S Corps

Author: Jason Watson
Publisher: Watson CPA Group
ISBN: 0990763293
Size: 58.28 MB
Format: PDF, ePub
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How can I avoid self-employment taxes? This simple question was the inspiration for creating an article describing the benefits of an S Corporation. That original article, which was about four pages long, quickly became a series of KnowledgeBase articles on the Watson CPA Group website. The articles touched on basic topics such as how to elect S Corp status, payroll, reasonable salary determination, retirement planning, health care, fringe benefits and liability protection. Those broad topics demanded much more information, both horizontally by spanning into more related issues, and vertically by digging deeper into the granular yet riveting levels of the tax code. The articles were grouped and relabeled as the Taxpayer’s Comprehensive Guide to LLCs and S Corps which grew to 39 pages in its first edition. Time marched on, and more information was added to the first edition such as expanded retirement planning concerns, health care options after the Affordable Care Act and business valuations including exit strategies. Boom, we now had our second edition at over 100 pages. At that point it was suggested by some clients and colleagues to convert the PDF into an eBook as well as paperback. So here we are.. Each week we receive several phone calls and emails from small business owners across the country who have read our Taxpayer’s Comprehensive Guide to LLCs and S Corps and praised the wealth of information. Regardless of your current situation, whether you are considering starting your own business or entertaining a contracting gig, or you are an experienced business owner, the contents of this book are for you. This book will show you how to reduce your self-employment taxes through an S Corporation election and how to use your corporation to your retirement and fringe benefit advantage. You will also learn the operational considerations of an S Corp plus the 185 reasons you should NOT elect S Corp status. Want to buy or sell a business? That’s in here too. This book is written with the general taxpayer in mind. Too many resources simply regurgitate complex tax code without explanation. While in some cases tax code and court opinions are duplicated verbatim because of the precise words, this book strives to explain many technical concepts in layperson terms with some added humor and opinions. We believe you will find this book educational as well as amusing.

Practical Guide To S Corporations

Author: Michael Schlesinger
Publisher: CCH
ISBN: 9780808017622
Size: 74.39 MB
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Practical Guide to S Corporations (Fourth Edition) is written by noted practitioner, author and lecturer Michael Schlesinger. This new Fourth Edition contains extensive discussion of the changes brought about by the Pension Protection Act of 2006 and the Small Business and Work Opportunity Tax Act of 2007. It also covers Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the Third Edition.Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.The book also includes detailed reference material. The Index provides the best access to particular information, but the Contents in Detail can be used as a “second index” for quick entry into the topics. The Appendices supply sample language that can be used in practice, and the Case Table and Finding Lists compile all of the cases, statutes, rulings, and regulations documented throughout the chapters.S corporations are the most popular business entity type, and this updated CCH resource helps practitioners understand and manage individual S corps election, compliance, tax, planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the Michael Schlesinger's real-world insights and crystal-clear analysis of even the most complex subjects.

Federal Income Taxation Of Corporations And Stockholders In A Nutshell

Author: Karen C. Burke
Publisher:
ISBN: 9780314288226
Size: 58.41 MB
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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

S Corporation Taxation 2018

Author: Robert W. Jamison
Publisher: Cch
ISBN: 9780808047537
Size: 58.37 MB
Format: PDF, Kindle
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The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and in a state of flux. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis.

Principles Of Corporate Taxation

Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN: 9780314184962
Size: 19.19 MB
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The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

State And Local Taxation And Finance In A Nutshell

Author: M. David Gelfand
Publisher: West Academic
ISBN: 9780314183873
Size: 33.43 MB
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This nutshell is a fully updated summary of state and federal laws that pertain to public finance and taxation. It is a valuable supplement to law school courses on local government law and state and municipal finance, as well as course offerings on these topics in schools of business and public policy. The nutshell places the technical legal rules it considers in the context of the broader public policy issues that those rules raise. It focuses on several past fiscal crises as a catalyst for, as well as a source of, doctrinal changes in these areas of the law."