The Resource S corporations--formation and termination, Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.)
S corporations--formation and termination, Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.)
Resource Information
The item S corporations--formation and termination, Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.) 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--formation and termination, Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.) 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 rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated--either voluntarily or involuntarily--and the mechanisms for obtaining relief for an inadvertent termination and for obtaining permission to re-elect to be an S corporation within five years of a termination."
- Language
- eng
- Extent
- 1 online resource
- Note
- Authors: Samuel P. Starr, Greg W. Smith, Horacio E. Sobol, <Dec. 1, 2009>
- Contents
-
- Detailed analysis. Introduction
- Qualification as a small business corporation
- Electing S corporation status
- Terminations: S corporation status and shareholder interests
- Formation and capitalization
- Procedural issues
- State and local taxation
- Working papers
- Label
- S corporations--formation and termination
- Title
- S corporations--formation and termination
- Statement of responsibility
- Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.)
- Language
- eng
- Summary
- " ... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated--either voluntarily or involuntarily--and the mechanisms for obtaining relief for an inadvertent termination and for obtaining permission to re-elect to be an S corporation within five years of a termination."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorName
- Sobol, Horacio E
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 730-4th (INTERNET)
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorName
-
- Starr, Samuel P.
- Smith, Greg W.
- Tax Management Inc
- Series statement
- U.S. income portfolios
- Series volume
- 730-4th
- http://library.link/vocab/subjectName
-
- Subchapter S corporations
- Small business
- Label
- S corporations--formation and termination, Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.)
- Note
- Authors: Samuel P. Starr, Greg W. Smith, Horacio E. Sobol, <Dec. 1, 2009>
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- Qualification as a small business corporation -- Electing S corporation status -- Terminations: S corporation status and shareholder interests -- Formation and capitalization -- Procedural issues -- State and local taxation -- Working papers
- Dimensions
- unknown
- Extent
- 1 online resource
- 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)60398265
- System details
- Mode of access: World Wide Web
- Label
- S corporations--formation and termination, Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.)
- Note
- Authors: Samuel P. Starr, Greg W. Smith, Horacio E. Sobol, <Dec. 1, 2009>
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- Qualification as a small business corporation -- Electing S corporation status -- Terminations: S corporation status and shareholder interests -- Formation and capitalization -- Procedural issues -- State and local taxation -- Working papers
- Dimensions
- unknown
- Extent
- 1 online resource
- 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)60398265
- 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--formation-and-termination/tZ8ZUFVObyc/" 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--formation-and-termination/tZ8ZUFVObyc/">S corporations--formation and termination, Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.)</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>
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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--formation-and-termination/tZ8ZUFVObyc/" 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--formation-and-termination/tZ8ZUFVObyc/">S corporations--formation and termination, Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.)</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>
