S Corporations Guide

S Corporations Guide
Comprehensive tax planning and preparation for S corporations

The S Corporations Guide supplies comprehensive analysis of the tax laws that apply to S corporations and their shareholders. The S Corporations Guide monthly newsletter is also included in your subscription, with news on the latest developments for S corporations and their shareholders.

Formats Available / Update Frequency:

Tax Research Network / Monthly Updates
1 Loose-Leaf Volume / Monthly Updates

Introduction to S Corporations
Choice of Entity
Eligibility Requirements
Making the S Election
Accounting Periods and Methods
Distributions to Shareholders
Termination of Status
Shareholder-Level Taxation
Corporate-Level Taxation
Basis in Stock and Debt
Reorganizations
Stock Sales, Liquidations and Redemptions
Estate Planning
Executive Compensation
State Law Summaries

Expert, practical explanations
Full text of IRS rulings and court decisions that impact S corporations
State law summaries
Filled-in forms for guidance on compliance issues
A topical index
Planning aids
Blank IRS forms