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.)

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.)
Creator
Contributor
Author
Issuing body
Subject
Genre
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."
Member of
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.)
Instantiates
Publication
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.)
Publication
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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