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Taxation of S corporations in a nutshell

Kahn, Douglas A., 1934- author

Publication Details Click to collapse Cite/Export

  • Creator by Douglas A. Kahn, Jeffrey H. Kahn, Terrence G. Perris
  • Format Books
  • Contributors
  • Publication
    • Second edition
    • St. Paul, MN : West Academic Publishing, [2017]
    • ©2017
  • Series
  • Physical Details
    • xxv, 221 pages ; 19 cm
  • ISBNs 9781683282204, 1683282205
  • OCLC ocn970681964

Notes

  • Includes index.

Contents

  • Eligibility to qualify as an S corporation -- Effect of an S election -- Shareholder's basis in S corporation's stock and debt obligations -- Limitations on deductions -- Distributions received from an S corporation -- Termination of election -- Taxation of passive investment income -- Taxation of built-in gains -- Fringe benefits
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