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ProView Plus Print Federal Taxation of Close Corporations

Product details:

Format: Book and Electronic
Brand: Clark Boardman Callaghan
Copyright: 2023
Service #: 30920630
Sub #: 30924394
Publication Frequency: Updated as changes in the law dictate
Update format: N/A

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ProView Plus Print Federal Taxation of Close Corporations



In stock

Book and Electronic
Special pricing applies

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-taxconsiderations in the choice of entity decision. Covers technical rules regarding eligibility to elect S status and operational rules applicable to S corporations.