S Corporation Taxation (2009)Topics and Contents |
| 1. Background And Environment |
| 2. Eligibility For The S Election |
| 3. C Corporations Considering The S Election: Advantages, Disadvantages, And Solutions |
| 4. Tax Years Of S Corporations |
| 5. Corporate And Shareholder Elections |
| 6. Income Measurement And Reporting |
| 7. Distributions Of Income |
| 8. Corporate - Shareholder Transactions |
| 9. Shareholder Stock Basis And Debt Basis |
| 10. Integration Of Loss Limits . |
| 11. Tax On Built-In Gains |
| 12. Passive Investment Income |
| 13. Termination Of The S Election |
| 14. Capital Structure Of The S Corporation |
| 15. Contraction Of The S Corporation |
| 16. Purchase And Sale Of S Corporations |
| 17. Tax-Free Reorganizations |
| 18. Estate Planning Considerations |
| 19. Trusts As S Corporation Shareholders |