Practical Guide to S Corporations (8th Edition)
Practical Guide to S Corporations Contains extensive discussion of all recent changes in S Corporation law and practice.
Author: Michael Schlesinger
Contains extensive discussion of all recent changes in S Corporation law and practice. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements.
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.
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.
Dec 14, 2018