S corporations--formation and termination [electronic resource] / Horacio E. Sobol, CPA (PricewaterhouseCoopers, Washington, D.C.) and Samuel P. Starr, CPA, Esq. (Washington, D.C.).
" ... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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| Main Authors: | , , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2009]-
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| Series: | Tax management portfolios ;
730-4th. |
| Subjects: |
| Summary: | " ... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated--either voluntarily or involuntarily--and the mechanisms for obtaining relief for an inadvertent termination and for obtaining permission to re-elect to be an S corporation within five years of a termination." |
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| Item Description: | Authors: Samuel P. Starr, Greg W. Smith, Horacio E. Sobol, <Dec. 1, 2009>. |
| Physical Description: | 1 online resource. |
| Publication Frequency: | Updated irregularly. |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |
| Source of Description, Etc. Note: | Contents viewed on Nov. 14, 2016; title from description page. |