{"product_id":"taxation-of-s-corporations-in-a-nutshell-nutshells","title":"Taxation of S Corporations in a Nutshell (Nutshells)","description":"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.\u003cbr\u003eASIN: 1647085268\u003cbr\u003eVSKU: GBV.1647085268.G\u003cbr\u003eCondition: Good\u003cbr\u003eAuthor\/Artist:Kahn, Douglas|Kahn, Jeffrey\u003cbr\u003eBinding: Paperback\u003cbr\u003e\u003cb\u003eNote:\u003c\/b\u003e Any images shown are stock photographs and product may differ from what is shown.  \u003cbr\u003e\u003cb\u003eCondition Notes\u003c\/b\u003e: Has a sturdy binding with some shelf wear. May have some markings or highlighting. Used copies may not include access codes or Cd's. Slight bending may be present.  \u003cbr\u003e","brand":"Good Books Company","offers":[{"title":"Default Title","offer_id":51989688287537,"sku":"GBV.1647085268.G","price":45.8,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0914\/3730\/2065\/files\/1647085268-0.jpg?v=1761850379","url":"https:\/\/goodbookscompany.org\/products\/taxation-of-s-corporations-in-a-nutshell-nutshells","provider":"Good Books Company","version":"1.0","type":"link"}