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- Taxation of S Corporations in a Nutshell
Taxation of S Corporations in a Nutshell
Angebote / Angebote:
Describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. Topics covered include: the qualification requirements for a Subchapter S election, allocation of tax items among the shareholders, limitations on the deduction of pass through items, and the voluntary and involuntary termination of Subchapter S status.
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