S Corporation Answer Book / with 2007 Cumulative Supplement Tapa dura - 2000 - 6th Edición

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This quick-reference manual lets you help clients take full advantage of their S Corporation status and minimize their taxes. It leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act
-- Maximize the tax benefits of S corporation status-- Identify dispositions that will trigger the built-in gains tax
-- Avoid added tax liability or loss of S corporation status from passive investment income-- Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers
-- Determine allocation of income, losses, and deductions in the termination year of the S corporation. In addition, there are citations to the controlling rules, regulations, and court decisions that will save you hours of research.