{"product_id":"taxation-of-s-corporations-in-a-nutshell","title":"Taxation of S Corporations in a Nutshell","description":"\u003cp\u003e\u003cstrong\u003eBook info:\u003c\/strong\u003e Taxation of S Corporations in a Nutshell (Paperback, 272 pages) – West Academic Publishing, 2020. Language: English.\u003c\/p\u003e\n The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder’s basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation’s passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.  ","brand":"Douglas Kahn, Jeffrey Kahn","offers":[{"title":"Default Title","offer_id":46069031600362,"sku":"9781647085261","price":60.63,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0714\/5301\/6298\/files\/71oZ5--CpyL._SL1500.jpg?v=1781197786","url":"https:\/\/textbookme.store\/products\/taxation-of-s-corporations-in-a-nutshell","provider":"TextbookMe","version":"1.0","type":"link"}