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

Label
S corporations : corporate tax issues
Title
S corporations
Title remainder
corporate tax issues
Statement of responsibility
Horacio E. Sobol and Samuel P. Starr
Creator
Contributor
Subject
Genre
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."
Member of
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
Instantiates
Publication
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
Publication
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

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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