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S Corporation Answer Book, 9th Edition (1-year Online Subscription)

S Corporation Answer Book, 9th Edition (1-year Online Subscription)

  • 作者:
  • 出版商: Wolters Kluwer Legal & Regulatory U.S. (Online)
  • ISBN: 10071699
  • 出版时间 Subscription-type (Contents updated periodically)
  • 规格: Online
  • 适应领域: U.S. ? 免责申明:
    Countri(es) stated herein are used as reference only
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  • 描述 
  • 大纲 
  • 详细

    Maximize S Corporation advantages and minimize taxes. This quick-reference manual enables you to avoid tax traps, make a QSub election, 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; with full citations to the controlling rules, regulations, and court decisions to save you hours of research. 

    S Corporation Answer Book, Ninth Edition lets you help clients take full advantage of their S corporation status and minimize their taxes. This quick-reference manual 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.
    • Make a qualified Subchapter S Subsidiary (QSub) election.
    • Identify transactions 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.

    Plus, there are citations to the controlling rules, regulations, and court decisions that will save you hours of research.

  • List of Questions

    Chapter 1 Qualifying as an S Corporation

    • Basic Considerations
    • Ownership and Business Considerations
    • Capital Structure
    • Organization and Contributions to Capital
    • Foreign Operations

    Chapter 2 Elections and Consents

    • Manner and Time of Election
    • Consents
    • Withdrawal and Amendment
    • Reelection
    • Private Letter Rulings

    Chapter 3 Taxable-Year Rules

    • Taxable-Year Options
    • Taxable-Year Election Mechanics
    • Maintenance and Termination of the Section 444 Election

    Chapter 4 Terminations and Revocations

    • Basic Considerations
    • Terminations
    • Revocations
    • Accounting for a Termination or Revocation
    • Post-Termination Estimated Tax

    Chapter 5 Reorganizations of S Corporations

    • Basic Considerations
    • Mergers and Consolidations
    • Divisions, Acquisitions, and Sales
    • Other Transactions

    Chapter 6 Protecting the S Corporation Election; Invalid Elections

    • Threats to the Election
    • Protective Measures
    • Invalid Elections

    Chapter 7 Passive Investment Income

    • Basic Considerations
    • Gross Receipts
    • Income Characterization
    • Corporate Planning

    Chapter 8 S Corporations' Taxable Income and Losses; Taxation of the S Corporation

    • Fundamental Principles
    • Tax on Excess Passive Investment Income
    • Long-Term Capital Gains—Historical Perspective
    • Built-in Gains
    • Investment Tax Credit Recapture
    • Last-In, First-Out (LIFO) Recapture
    • Estimated Tax Payments

    Chapter 9 Taxation of S Corporation Shareholders—Basic Pass-Through and Allocation Principles

    • Pass-Through of Income, Losses, and Other Items
    • Changes in Ownership
    • Other Concerns

    Chapter 10 Limitations on Shareholder Losses and Deductions

    • Basis Limitations
    • Interrelationship of Subchapter S and Code Section 1244
    • At-Risk Rules
    • Passive Activity Loss (PAL) Rules—Overview
    • PAL Rules—Definition of Activity
    • PAL Rules—Material Participation
    • PAL Rules—Disallowed Losses and Credits
    • PAL Rules—Rental Activities
    • PAL Rules—Dispositions of Property or Interests in Property
    • PAL Rules—Effective Dates and Transitional Rules

    Chapter 11 Shareholders' Basis in S Corporation Stock and Loans

    • Determining Basis
    • Structuring Loans to Increase Basis
    • Contributions to Capital—A Planning Tool

    Chapter 12 S Corporation Distributions to Shareholders

    • Fundamental Concepts
    • Corporations Without E&P
    • Corporations with E&P
    • Post-Termination Distribution
    • Unintended Dividends

    Chapter 13 Compensation; Fringe and Retirement Benefits

    • Compensation
    • Fringe Benefits
    • Retirement Plans
    • Life Insurance

    Chapter 14 Tax Administration of S Corporations

    • Returns
    • S Corporation Audits Generally
    • Subchapter S Items
    • Statute of Limitations and Other Matters
    • Tax Return Issues

    Chapter 15 Estate Planning and Administration

    • Pre-Death Considerations
    • Post-Death Considerations

    Chapter 16 State Taxation

    Chapter 17 Choice of Entity

    • Forms of Entities and Definitions
    • Taxation of Different Entities
    • Distinguishing Characteristics
    • Choosing the Form to Use
    • Switching Forms of Entity

    Chapter 18 2017 Tax Reform

    • Summary of Changes
    • The (20%) Passthrough Business Income Deduction
    • Deemed Repatriation
    • Qualified Beneficiary ESBTs
    • Global Intangible Low-Taxed Income
    • Limitation on Deduction of Business Interest
    • S Corporation Conversion to C Corporation
    • Bonus Depreciation (For Both New and Used Property)
    • Availability of Cash Method Accounting
    • Reduced Income Tax Rates
    • Carried Interest
    • Significant Developments Regarding Tax Reform

    Appendix A: Questions and Answers about Reporting Related to Section 965 on 2017 Tax Returns

    Appendix B: Publication 5292—How to Calculate Section 965 Amounts and Elections Available to Taxpayers For use in Preparing 2017 Returns

    Appendix C: H.R. 1-10: Part II—Deduction for Qualified Business Income of Pass-Through Entities

    Tables            

    • Internal Revenue Code Sections
    • Treasury Regulations Sections
    • Administrative Announcements
    • Cases

    Glossary 

    Index

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