The Resource S corporations : corporate tax issues, Horacio E. Sobol and Samuel P. Starr
S corporations : corporate tax issues, Horacio E. Sobol and Samuel P. Starr
Resource Information
The item S corporations : corporate tax issues, Horacio E. Sobol and Samuel P. Starr represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item S corporations : corporate tax issues, Horacio E. Sobol and Samuel P. Starr represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- " ... reviews the special corporate-level issues of the S corporation. This Portfolio examines the limited circumstances in which the S corporation is taxed, including the passive income and built-in gains taxes. In general the S corporation is able to avoid federal double-taxation on its earnings. The Portfolio presents a comprehensive discussion of the distribution mechanics unique to the S corporation but critical to its single-tax regime. The Portfolio discusses corporate asset acquisition and disposition transactions. Various reorganization transactions are discussed. The Portfolio closes with the tax consequences affecting an S corporation with international operations."
- Language
- eng
- Note
-
- Published: Washington, D.C., 2005-2007
- Title from title screen (viewed March 25, 2015)
- Contents
-
- Detailed analysis I. Taxation of the S corporation
- II. Treatment of the S corporation distributions
- III. Redemptions, liquidations, taxable and nontaxable mergers and acquisitions
- IV. Foreign operations
- V. Other issues
- Table of worksheets
- Label
- S corporations : corporate tax issues
- Title
- S corporations
- Title remainder
- corporate tax issues
- Statement of responsibility
- Horacio E. Sobol and Samuel P. Starr
- Language
- eng
- Summary
- " ... reviews the special corporate-level issues of the S corporation. This Portfolio examines the limited circumstances in which the S corporation is taxed, including the passive income and built-in gains taxes. In general the S corporation is able to avoid federal double-taxation on its earnings. The Portfolio presents a comprehensive discussion of the distribution mechanics unique to the S corporation but critical to its single-tax regime. The Portfolio discusses corporate asset acquisition and disposition transactions. Various reorganization transactions are discussed. The Portfolio closes with the tax consequences affecting an S corporation with international operations."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorName
- Sobol, Horacio E
- Entry convention
- integrated entry
- Former title
- S corporations :
- LC call number
- KF6289.A1
- LC item number
- T35 no. 731-3rd
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorName
-
- Starr, Samuel P
- Tax Management Inc
- Series statement
- U.S. income portfolios
- Series volume
- 731-3rd
- http://library.link/vocab/subjectName
-
- Subchapter S corporations
- Small business
- Label
- S corporations : corporate tax issues, Horacio E. Sobol and Samuel P. Starr
- Note
-
- Published: Washington, D.C., 2005-2007
- Title from title screen (viewed March 25, 2015)
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- multicolored
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis I. Taxation of the S corporation -- II. Treatment of the S corporation distributions -- III. Redemptions, liquidations, taxable and nontaxable mergers and acquisitions -- IV. Foreign operations -- V. Other issues -- Table of worksheets
- Dimensions
- unknown
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60398309
- System details
- Mode of access: World Wide Web
- Label
- S corporations : corporate tax issues, Horacio E. Sobol and Samuel P. Starr
- Note
-
- Published: Washington, D.C., 2005-2007
- Title from title screen (viewed March 25, 2015)
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- multicolored
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis I. Taxation of the S corporation -- II. Treatment of the S corporation distributions -- III. Redemptions, liquidations, taxable and nontaxable mergers and acquisitions -- IV. Foreign operations -- V. Other issues -- Table of worksheets
- Dimensions
- unknown
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60398309
- System details
- Mode of access: World Wide Web
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/S-corporations--corporate-tax-issues-Horacio-E./eLS5LqboRKE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/S-corporations--corporate-tax-issues-Horacio-E./eLS5LqboRKE/">S corporations : corporate tax issues, Horacio E. Sobol and Samuel P. Starr</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
