The Resource S corporations : shareholder tax issues, Horacio E. Sobol and Samuel P. Starr, (electronic resource)

S corporations : shareholder tax issues, Horacio E. Sobol and Samuel P. Starr, (electronic resource)

Label
S corporations : shareholder tax issues
Title
S corporations
Title remainder
shareholder tax issues
Statement of responsibility
Horacio E. Sobol and Samuel P. Starr
Title variation
Shareholder tax issues
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... reviews the special tax status of S corporation shareholders. While S corporations generally avoid federal income tax at the corporate level, S corporation shareholders are taxed pro rata on the corporation's income, which is passed through to them, whether or not distributed. The character of various items passed-through to shareholders, whether separately or non-separately stated, is discussed. Adjustments to the shareholders' stock basis and indebtedness basis are explained in detail, and practical advice in creating basis is provided. The at-risk and passive activity loss rules are reviewed and the net investment tax impact is introduced. The impact of the alternative minimum tax at the shareholder level is summarized. Taxation of fringe benefits, qualified plans, and compensating S corporation shareholders is discussed along with practical insights. A practical discussion on S corporation shareholder buy-sell agreements is provided."
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. 732 (INTERNET)
Nature of contents
dictionaries
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Starr, Samuel P
  • Tax Management Inc
  • Bloomberg BNA
Series statement
U.S. income portfolios
Series volume
732
http://library.link/vocab/subjectName
  • Subchapter S corporations
  • Small business
Label
S corporations : shareholder tax issues, Horacio E. Sobol and Samuel P. Starr, (electronic resource)
Instantiates
Publication
Bibliography note
Includes bibliographical references
Color
mixed
Contents
Detailed analysis. Tax treatment of income and losses to shareholders -- Shareholder basis in stock and indebtedness -- Fringe benefits, reasonable compensation, and family allocations -- Buy-sell agreements for S corporations and their shareholders -- Working papers
Dimensions
unknown
Form of item
online
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)905661210
Label
S corporations : shareholder tax issues, Horacio E. Sobol and Samuel P. Starr, (electronic resource)
Publication
Bibliography note
Includes bibliographical references
Color
mixed
Contents
Detailed analysis. Tax treatment of income and losses to shareholders -- Shareholder basis in stock and indebtedness -- Fringe benefits, reasonable compensation, and family allocations -- Buy-sell agreements for S corporations and their shareholders -- Working papers
Dimensions
unknown
Form of item
online
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)905661210

Library Locations

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