丸善のおすすめ度
【ナットシェル:Sコーポレーション税制 第2版】
Kahn, Kahn, and Perris's Taxation of S Corporations in a Nutshell, 2d (Nutshell Series) '17
Kahn, Douglas,
Kahn, Jeffrey H.,
Perris, Terrence
著
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在庫状況
自社在庫有り
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お届け予定日
3~4日
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価格
\11,896(税込)
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発行年月 |
2017年02月 |
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出版社/提供元 |
West Academic Publishing |
出版国 |
アメリカ合衆国 |
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言語 |
英語 |
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媒体 |
冊子 |
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装丁 |
paper |
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ページ数/巻数 |
251 p. |
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ジャンル |
洋書/社会科学/法学/行政法 |
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ISBN |
9781683282204 |
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商品コード |
1024070565 |
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国件名 |
アメリカ合衆国
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本の性格 |
テキスト |
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商品URL | https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=1024070565 |
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内容
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, and (9) the taxation of an S corporation's passive investment income and built-in gains. The discussion of these issues is supplemented by numerous examples.