Examines which corporations can benefit from an S corporation election; how and when to file; the major corporate events, such as incorporation, distribution, redemption, reorganization and dissolution; and more. This book also covers several administrative announcements, cases, and other developments.... deferral possibility for income passed through by a fiscal year corporation to calendar year taxpayers, S corporations generally were required to adopt a calendar year as the taxable year.17 Shareholders had used the retroactive terminationanbsp;...
|Title||:||Federal Taxation of S Corporations|
|Author||:||Deborah H. Schenk|
|Publisher||:||Law Journal Press - 2014-09-28|