Taxation of S corporations in a nutshell / by Douglas A. Kahn, Paul G. Kauper Professor of Law, University of Michigan Law School ; Jeffrey H. Kahn, Professor of Law, the Pennsylvania State University, Dickinson School of Law ; Terrence G. Perris, Partner, Squire, Sanders & Dempsey L.L.P.
2008
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Title
Taxation of S corporations in a nutshell / by Douglas A. Kahn, Paul G. Kauper Professor of Law, University of Michigan Law School ; Jeffrey H. Kahn, Professor of Law, the Pennsylvania State University, Dickinson School of Law ; Terrence G. Perris, Partner, Squire, Sanders & Dempsey L.L.P.
Published
St. Paul, MN : Thomson/West, [2008]
Copyright
©2008
Call Number
INTERNET
Variant Title
Title on introductory web page from some providers: Kahn, Kahn, and Perris's taxation of s corporations in a nutshell
ISBN
9781628105612 (electronic bk.)
1628105615 (electronic bk.)
9780314184924 (pbk. ; alk. paper)
0314184929 (pbk. ; alk. paper)
1628105615 (electronic bk.)
9780314184924 (pbk. ; alk. paper)
0314184929 (pbk. ; alk. paper)
Description
1 online resource (xxxiii, 231 pages)
System Control No.
ocn680579997
(WestAcademic_OCoLC)680579997
(WestAcademic_OCoLC)680579997
Note
Includes index.
Access Note
Restrictions unspecified
Reproduction
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010.
System Details Note
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. (http://purl.oclc.org/DLF/benchrepro0212)
Source of Description
Print version record.
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Available in Other Form
Record Appears in
Table of Contents
Introduction
Eligibility to qualify as an S corporation
Effect of an S election
Shareholder's basis in S corporation's stock and debt obligations
Limitations on deductions
Distributions received from an S corporation
Termination of election
Taxation of passive investment income
Taxation of built-in gains
Fringe benefits.
Eligibility to qualify as an S corporation
Effect of an S election
Shareholder's basis in S corporation's stock and debt obligations
Limitations on deductions
Distributions received from an S corporation
Termination of election
Taxation of passive investment income
Taxation of built-in gains
Fringe benefits.