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Federal Taxation of Close Corporations, 2023-1 ed.

Product details:

Brand: Clark Boardman Callaghan
Copyright: 2023
ISBN: 9780314979858
Service #: 13514145
Sub #: 13514144
Pages: 2494
Shelf Space: 4 in.
Publication Frequency: Updated semiannually
Update format: Replacement pages

Free update period with subscription:

90 days  (details)

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Federal Taxation of Close Corporations, 2023-1 ed.

106913045

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106913045
106913045
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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.

Features

  • The choice of entity decision—tax and non-tax considerations
  • Operational rules for S corporations
  • Reorganization issues for closely held corporations
  • Tax ramifications of offering qualified plans and fringe benefits
  • The choice of entity decision—tax and non-tax considerations
  • Reorganization issues for closely held corporations
  • Tax ramifications of offering qualified plans and fringe benefits
  • Operational rules for S corporations
  • Technical rules eligibility for S status
  • Technical rules eligibility for S status