Skip to content Skip to navigation menu
Your browser is not supported by this site.
Please update to the latest version, or use a different browser for the best experience.
Federal Taxation of Close Corporations, 2021 ed.

Product details:

Format: Book - softbound
Brand: Clark Boardman Callaghan
Copyright: 2021
ISBN: 9780314979858
Service #: 13514145
Sub #: 13514144
Pages: 2452
Shelf Space: 4 in.
Publication Frequency: Updated semiannually
Update format: Replacement pages

Can we help?

Contact Us 
Call 1-888-728-7677

Federal Taxation of Close Corporations, 2021 ed.



In stock

One time purchase (Full set)
Purchase the current version only, no updates will be sent.

One time purchase (Individual volumes)
Purchase the current version only, no updates will be sent.

Monthly pricing
Our Assured Print Pricing program offers predictable monthly pricing and capped year-over-year price increases. Choose between 2, 3, 5, and 10-year agreements. All updates, new editions, and revisions are included in your monthly payment and delivered automatically, as soon as they become available.

This treatise analyses tax laws that affect close corporations, with in-depth discussion of all aspects of your practice including choice of entity considerations, qualified plans and fringe benefits, corporate reorganizations, S corporations.

Covers federal tax law relevant to close corporations and their stockholders and detailed analysis of issues concerning C corporations, S corporations and partnerships. Discusses advantages and disadvantages of reorganization for closely held corporations, tax ramification of qualified plans and fringe benefits for employees of close corporations, shareholder-employee deferred compensation arrangements. Provides analyses of both tax and non-tax
considerations in the choice of entity decision. Covers technical rules regarding eligibility to elect S status and operational rules applicable to S corporations.


  • Operational rules for S corporations
  • Operational rules for S corporations