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Taxation Of S Corporations In A Nutshell

Author: Douglas Kahn
Publisher: West Academic Publishing
ISBN: 9781683282204
Size: 28.90 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 Corporations And Stockholders In A Nutshell

Author: Karen C. Burke
Publisher: West Group
ISBN:
Size: 10.84 MB
Format: PDF, ePub
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Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.

Tax Savvy For Small Business

Author: Frederick W. Daily
Publisher: Nolo
ISBN: 1413324231
Size: 53.96 MB
Format: PDF, Mobi
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This book teaches business owners what they need to know about taxes for their small business, and how to make the best tax-related decisions. It has information on all aspects of taxes for a small business owner, from how to choose the best business entity to tax deductions, record-keeping, business losses, payroll taxes, fringe benefits, retirement plans, and much more. It provides valuable tax-related strategies and information to help small business owners save money and run their businesses without running into trouble with the IRS.

Practical Guide To S Corporations

Author: Michael Schlesinger
Publisher: CCH
ISBN: 9780808017622
Size: 46.74 MB
Format: PDF, ePub
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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.

State And Local Taxation And Finance In A Nutshell

Author: M. David Gelfand
Publisher: West Group Publishing
ISBN: 9780314955715
Size: 39.96 MB
Format: PDF, ePub, Docs
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State and Federal Constitutional Constraints; Authorization Requirements; Public Purpose and Uniformity Requirements; Real Estate Tax Rate Limitations; Devices Used to Avoid Tax Limitations; Personal Property Taxes; Personal and Corporate Income Taxes; Taxation of NonResidents; Sales and Other Consumption Taxes; Use Taxes; Charges; Special Benefit Principle; Impact Taxes; Fines; Intergovernmental Aid; Expenditure Patterns; Budgetary Requirements; Spending Limits; Responses to Fiscal Crises; Debt-Financing and Capital Expenditures; General Obligation and Revenue Bonds; Legislative and Referenda Requirements: Final Validation Procedures; Bondholders' Remedies; Debt Ceilings and the "Special Funds" Doctrine; "Moral Obligation" Bonds; Industrial Development; Arbitrage Bonds: Types of Notes -- BANs, RANs, TANs; Full Faith and Credit Obligation; Contract Clause; Federal Securities Laws; Federalism Concerns; Washington Public Prover Supply System Cases; Avoiding or Evading Debt Limitations: Special Authority Financing; Abuse of Short-Term Debt.

Guide To Limited Liability Companies

Author: Tom Cody
Publisher: CCH
ISBN: 9780808017844
Size: 62.51 MB
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This revised handbook provides a concise discussion of the limited liability company (LLC), the popular alternative business form for small- and medium-sized enterprises that strategically combines the pass-through tax advantages and operational flexibility of the partnership with the limited liability of the corporation. The Guide explains, in clear language, key information about the benefits available within the LLC format, and a synopsis of each state's LLC statute enables you to quickly identify relevant planning opportunities or potential pitfalls. Book jacket.

Limited Liability Companies For Dummies

Author: Jennifer Reuting
Publisher: John Wiley & Sons
ISBN: 1118856597
Size: 54.93 MB
Format: PDF, Kindle
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Become a savvy entrepreneur with your own LLC Limited Liability Companies For Dummies, 3rd Edition offers a clear, concise guide that explains the pros and cons of LLCs, and shares insider tips on everything from choosing your members and your company name to creating and filing your Articles of Organization and managing day-to-day operations. You'll find the most current, real-world advice on customizing an LLC for your specific business needs, creating a great operating agreement,, keeping accurate records, and new information on federal regulations and fees that are applicable to LLCs, as well as a link to online tools, forms, and documents Most of the previous drawbacks to forming an LLC have all but disappeared with the IRS having loosened restrictions and individual states following suit. Because LLCs are now more flexible, they remain an attractive option for those launching a new business or reorganizing an existing business. This book shows how to form and tap into the power of an LLC: Keep up on the latest information on federal taxes, regulations, and fees Discover the advances in technology, including online tools that streamline the processes Get up-to-the minute documents and forms on new filing requirements Learn how to set-up a real estate LLC or an LLC among family members This hands-on guide addresses everything you need to know about LLCs, and will help you organize, launch, and run your business as a limited liability company just like the experts do!

Ebay The Missing Manual

Author: Nancy Conner
Publisher: "O'Reilly Media, Inc."
ISBN: 9780596552404
Size: 52.32 MB
Format: PDF, ePub, Mobi
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It's the undisputed king of Internet auction sites. It's a global bazaar offering a range of goods from Antiques to Zulu Daisies. Cars, clothing, collectibles: you name it, and it's likely that you can find on eBay. But along with the vast selection of goods available, buyers and sellers also encounter all the other elements that markets are known for: tricks and swindlers, overpriced goods, deceptive labeling, small print, recycled items marked as new, and the occasional rare priceless find or undiscovered treasure.Seasoned eBay traders know that to successfully buy and sell within this mega-shopping platform, you need to understand the system. Unfortunately, the secrets of the site are often tightly held by other buyers and sellers seeking a competitive edge. But what if you're a newcomer? Or an experienced trader who wants to make the jump to power buyer or seller? eBay: The Missing Manual gives you the inside information you'll need to become an eBay expert.Buyers will find the most effective ways to find you want and pay prices that are sure to bring a smile to your face. And you'll get authoritative advice on strategic bidding: how to watch for elusive items, time your bids to take the competition by surprise, and--above all--avoid paying more than you ought to.Sellers will get sure-fire tips from eBay veterans who have discovered ways to ramp up their own auctions and sell at the highest possible prices. From the smallest details, such as how to take and post the most effective photos of your goods, to pricing strategies, inventory management, and shipping methods, this user-friendly manual will help you make more money on eBay. Whether you're selling a single item or running fulltime business on the site, you'll find tips to help you do it more effectively.As in any community, problems and disputes arise, and you'll learn how other eBayers resolve such troubles or work around them.eBay: The Missing Manual has gems of wisdom for everyone from total novices to more experienced traders. If you're looking to improve your eBay auction experience, you'll savor the tips and trick revealed in this guided exploration.