ProView Plus Print The S Corporation Handbook (Securities Law Handbook Series)

The S Corporation Handbook discusses in-depth all IRS materials issued in connection with the eligibility, operations, and workings of S corporations. It examines the choice of entities question and also serves as a practical tool once the S election is made to keep the practitioner advised of important trends and possible pitfalls associated with S corporations. Topics include: • The latest developments concerning the passive activity loss rules • Taxable year requirements for S corporations and partnerships • The taxation plan for the S corporation entity and S corporation shareholders