Taxation of S corporations in a nutshell [electronic resource] / Douglas A. Kahn, Jeffrey H. Kahn, Terrence G. Perris.

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Bibliographic Details
Online Access: Full Text (via West Academic)
Main Authors: Kahn, Douglas A., 1934- (Author), Kahn, Jeffrey H. (Author), Perris, Terrence G. (Author)
Other title:West Academic study aids online.
Format: Electronic eBook
Language:English
Published: St. Paul, MN : West Academic Publishing, [2017]
Edition:Second edition.
Series:Nutshell series.
Subjects:

MARC

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245 1 0 |a Taxation of S corporations in a nutshell  |h [electronic resource] /  |c Douglas A. Kahn, Jeffrey H. Kahn, Terrence G. Perris. 
250 |a Second edition. 
264 1 |a St. Paul, MN :  |b West Academic Publishing,  |c [2017] 
264 2 |a [St. Paul, Minnesota] :  |b West Academic Publishing,  |c [2017] 
300 |a 1 online resource (xxv, 221 pages) 
336 |a text  |b txt  |2 rdacontent. 
337 |a computer  |b c  |2 rdamedia. 
338 |a online resource  |b cr  |2 rdacarrier. 
490 1 |a Nutshell series. 
588 |a Description based on e-publication title page, viewed March 1, 2017. 
500 |a Includes index. 
505 0 |a Introduction -- Eligibility to qualify as an S corporation -- Effect of an S election -- Shareholder's basis in S corporation's stock and debt obligations -- Limitations on deductions -- Distributions received from an S corporation -- Termination of election -- Taxation of passive investment income -- Taxation of built-in gains -- Fringe benefits. 
506 |a Full text available with subscription to Study Aids package. 
650 0 |a Subchapter S corporations  |x Taxation  |z United States. 
650 0 |a Small business  |x Taxation  |x Law and legislation  |z United States. 
655 7 |a Study aids.  |2 gtlm. 
700 1 |a Kahn, Jeffrey H.,  |e author. 
700 1 |a Perris, Terrence G.,  |e author. 
730 0 |a West Academic study aids online. 
775 0 8 |i Revision of:  |a Kahn, Douglas A., 1934-  |t Taxation of S corporations in a nutshell.  |d St. Paul, MN : Thomson/West, [2008]  |z 9780314184924. 
776 0 8 |c Original  |z 9781683282204. 
776 0 8 |c Original  |z 9781683282204. 
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