The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work.
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About the Author
Robert W. Jamison, CPA, Ph.D., is Professor of Accounting at Indiana University s Kelley School of Business at Indianapolis. In addition to the S Corporation Taxation Guide, published annually by CCH, he has been the author of several courses published by the AICPA. His professional experience has included employment with Ohio University, University of Illinois, San Diego State University, Portland State University, Ernst & Young, and other national and local CPA firms. His articles have appeared in The Tax Adviser, Journal of S Corporation Taxation, The Journal of Accountancy, and various other publications. Jamison has taught many professional education programs for national and local accounting firms and has developed material used in their continuing education programs. He has been a lecturer in AICPA programs and has developed and presented training material for several large accounting firms.
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Inside This Book
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Key Phrases - Statistically Improbable Phrases (SIPs):
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accumulated adjustments account, final regulations, sample letter, practice aids, other adjustments account, affiliated groups, income tax treatment, revenue rulings, sample paragraph, shareholder participation, passive investment income tax, deemed grantor trust, extinguished corporation, natural business year end, deemed dividend election, investment income problems, granted inadvertent termination relief, subtract any decrease, passive activity loss limits, bypass election, corporate liquidation rules, affiliated group prohibition, passive investment income rules, appropriate tax effect, deferral entities Key Phrases - Capitalized Phrases (CAPs): (learn more)
Code Sec, Corporation Taxation, The Regulations, Tax Court, The Code, Corporate-Shareholder Transactions, Distributions of Income, Estate Planning Considerations, Tax-Free Reorganizations, Integration of Loss Limits, Applicable Completed, Qualified Subchapter, United States, Social Security, Observation There, Supreme Court, Proposed Regulations, Revenue Procedure, Planning Tip, Temporary Regulations, General Utilities, Election Under Subchapter, Reporting Requirements, Internal Revenue Service, Eleventh Circuit Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
accumulated adjustments account, final regulations, sample letter, practice aids, other adjustments account, affiliated groups, income tax treatment, revenue rulings, sample paragraph, shareholder participation, passive investment income tax, deemed grantor trust, extinguished corporation, natural business year end, deemed dividend election, investment income problems, granted inadvertent termination relief, subtract any decrease, passive activity loss limits, bypass election, corporate liquidation rules, affiliated group prohibition, passive investment income rules, appropriate tax effect, deferral entities Key Phrases - Capitalized Phrases (CAPs): (learn more)
Code Sec, Corporation Taxation, The Regulations, Tax Court, The Code, Corporate-Shareholder Transactions, Distributions of Income, Estate Planning Considerations, Tax-Free Reorganizations, Integration of Loss Limits, Applicable Completed, Qualified Subchapter, United States, Social Security, Observation There, Supreme Court, Proposed Regulations, Revenue Procedure, Planning Tip, Temporary Regulations, General Utilities, Election Under Subchapter, Reporting Requirements, Internal Revenue Service, Eleventh Circuit Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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