Practical Guide to S Corporations (Fourth Edition) is written by noted practitioner, author and lecturer Michael Schlesinger. This new Fourth Edition contains extensive discussion of the changes brought about by the Pension Protection Act of 2006 and the Small Business and Work Opportunity Tax Act of 2007. It also covers Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the Third Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. The book also includes detailed reference material. The Index provides the best access to particular information, but the Contents in Detail can be used as a second index for quick entry into the topics. The Appendices supply sample language that can be used in practice, and the Case Table and Finding Lists compile all of the cases, statutes, rulings, and regulations documented throughout the chapters. S corporations are the most popular business entity type, and this updated CCH resource helps practitioners understand and manage individual S corps election, compliance, tax, planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the Michael Schlesinger's real-world insights and crystal-clear analysis of even the most complex subjects. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professionals value. Even the most experienced tax and legal professional will find clarity and helpful insight when a particular Code provision or Regulation causes confusion.
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About the Author
Michael Schlesinger, J.D., LL.M., is an attorney who practices in San Diego and New York with more than 30 years of tax practice experience. He is the author of several books and numerous articles on taxation. He has also taught courses on business entities for 12 years at Pace University School of Law.
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5 of 5 people found the following review helpful:
5.0 out of 5 stars
Superb Reference,
This review is from: Practical Guide to S Corporations (Third Edition) (Paperback)
After conducting an extensive and fruitless search of bookstores in the Washington Metropolitan Area for a good reference book on Subchapter S Corporations, I was fortunate to find exactly what I was looking for on Amazon.com
The Practical Guide to S Corporations, by Michael Schelsigner has literally saved me over $30,000 in taxes through its invaluable guidance on the intricacies of S Corporations.
4 of 6 people found the following review helpful:
5.0 out of 5 stars
Practical Guide to S Corporations (Third Edition) (Practical Guide),
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This review is from: Practical Guide to S Corporations (Third Edition) (Paperback)
Another great product of CCH. This guide is current and update, but allows you to transport this book to meetings or take to your client sites. While not as current as the loose leaf publication, it has the detailed analysis and insights to the current S corporation issues.
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Inside This Book
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Key Phrases - Statistically Improbable Phrases (SIPs):
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passive loss rules, other business entities, conference committee report, field service advice, creditor protection, golden parachute payments, credit shelter trust, tax planning possibilities, junior equity interest, transferor unit, separate legal existence ceases, business credit recapture, applicable election year, synthetic equity shares, transferee unit, bracketed taxpayers, open account debt, successive income beneficiary, passive investment income tax, gross receipts from operations, first taxable year beginning, separate tax years, borrowing from the retirement plans, taxable income limitation, nonseparately computed income Key Phrases - Capitalized Phrases (CAPs): (learn more)
Code Sec, Practical Guide, Tax Pointer, United States, Deductible Expenses, Reconciliation Act, Alpha Inc, Employee Stock Ownership Plans, Income Taxes, Committee Reports, Minuta Inc, Jensen Inc, Proposed Reg, Internal Revenue Code, Streeter Inc, Symmetry Corp, Alpha Corporation, Marcata Inc, New York, Dunsten Inc, Trusts That Qualify, Senate Committee Report, Green Corp, Tax Court, Crawford Inc Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
passive loss rules, other business entities, conference committee report, field service advice, creditor protection, golden parachute payments, credit shelter trust, tax planning possibilities, junior equity interest, transferor unit, separate legal existence ceases, business credit recapture, applicable election year, synthetic equity shares, transferee unit, bracketed taxpayers, open account debt, successive income beneficiary, passive investment income tax, gross receipts from operations, first taxable year beginning, separate tax years, borrowing from the retirement plans, taxable income limitation, nonseparately computed income Key Phrases - Capitalized Phrases (CAPs): (learn more)
Code Sec, Practical Guide, Tax Pointer, United States, Deductible Expenses, Reconciliation Act, Alpha Inc, Employee Stock Ownership Plans, Income Taxes, Committee Reports, Minuta Inc, Jensen Inc, Proposed Reg, Internal Revenue Code, Streeter Inc, Symmetry Corp, Alpha Corporation, Marcata Inc, New York, Dunsten Inc, Trusts That Qualify, Senate Committee Report, Green Corp, Tax Court, Crawford Inc Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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