Code: 16474602
Describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. Topics covered include: the qualification requirements for a Subchapter S election; al ... more
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Describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. Topics covered include: the qualification requirements for a Subchapter S election; allocation of tax items among the shareholders; limitations on the deduction of pass through items; and the voluntary and involuntary termination of Subchapter S status.
Book category Books in English Law Laws of Specific jurisdictions Company, commercial & competition law
399.85 zł
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