Description
The S Corporation Handbook discusses in-depth all IRS materials issued in connection with the eligibility, operations, and workings of S corporations. It examines the choice of entities question and also serves as a practical tool once the S election is made to keep the practitioner advised of important trends and possible pitfalls associated with S corporations. Topics include: The latest developments concerning the passive activity loss rules Taxable year requirements for S corporations and partnerships The taxation plan for the S corporation entity and S corporation shareholders
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