Taxation of S Corporations in a Nutshell

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Author: Douglas Kahn,Terrence Perris

Publisher: West Academic Publishing

ISBN: 9781683282204

Category:

Page: 251

View: 8969

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.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

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Author: Karen C. Burke

Publisher: West Group

ISBN: N.A

Category: Corporations

Page: 379

View: 7879

Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.

Practical Guide to S Corporations

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Author: Michael Schlesinger

Publisher: CCH

ISBN: 9780808017622

Category: Business & Economics

Page: 638

View: 4570

Practical Guide to S Corporations (Fourth Edition) is written by noted practitioner, author and lecturer Michael Schlesinger. This new Fourth Edition contains extensive discussion of the changes brought about by the Pension Protection Act of 2006 and the Small Business and Work Opportunity Tax Act of 2007. It also covers Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the Third Edition.Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.The book also includes detailed reference material. The Index provides the best access to particular information, but the Contents in Detail can be used as a “second index” for quick entry into the topics. The Appendices supply sample language that can be used in practice, and the Case Table and Finding Lists compile all of the cases, statutes, rulings, and regulations documented throughout the chapters.S corporations are the most popular business entity type, and this updated CCH resource helps practitioners understand and manage individual S corps election, compliance, tax, planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the Michael Schlesinger's real-world insights and crystal-clear analysis of even the most complex subjects.

Tax Savvy for Small Business

A Complete Tax Strategy Guide

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Author: Frederick W. Daily

Publisher: Nolo

ISBN: 1413324231

Category: Business & Economics

Page: 368

View: 7706

This book teaches business owners what they need to know about taxes for their small business, and how to make the best tax-related decisions. It has information on all aspects of taxes for a small business owner, from how to choose the best business entity to tax deductions, record-keeping, business losses, payroll taxes, fringe benefits, retirement plans, and much more. It provides valuable tax-related strategies and information to help small business owners save money and run their businesses without running into trouble with the IRS.

Das Kapital im 21. Jahrhundert

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Author: Thomas Piketty

Publisher: C.H.Beck

ISBN: 3406671322

Category: Business & Economics

Page: 816

View: 2135

Wie entstehen die Akkumulation und die Distribution von Kapital? Welche Dynamiken sind dafür maßgeblich? Fragen der langfristigen Evolution von Ungleichheit, der Konzentration von Wohlstand in wenigen Händen und nach den Chancen für ökonomisches Wachstum bilden den Kern der Politischen Ökonomie. Aber befriedigende Antworten darauf gab es bislang kaum, weil aussagekräftige Daten und eine überzeugende Theorie fehlten. In Das Kapital im 21. Jahrhundert analysiert Thomas Piketty ein beeindruckendes Datenmaterial aus 20 Ländern, zurückgehend bis ins 18. Jahrhundert, um auf dieser Basis die entscheidenden ökonomischen und sozialen Abläufe freizulegen. Seine Ergebnisse stellen die Debatte auf eine neue Grundlage und definieren zugleich die Agenda für das künftige Nachdenken über Wohlstand und Ungleichheit. Piketty zeigt uns, dass das ökonomische Wachstum in der Moderne und die Verbreitung des Wissens es uns ermöglicht haben, den Ungleichheiten in jenem apokalyptischen Ausmaß zu entgehen, das Karl Marx prophezeit hatte. Aber wir haben die Strukturen von Kapital und Ungleichheit andererseits nicht so tiefgreifend modifiziert, wie es in den prosperierenden Jahrzehnten nach dem Zweiten Weltkrieg den Anschein hatte. Der wichtigste Treiber der Ungleichheit – nämlich die Tendenz von Kapitalgewinnen, die Wachstumsrate zu übertreffen – droht heute extreme Ungleichheiten hervorzubringen, die am Ende auch den sozialen Frieden gefährden und unsere demokratischen Werte in Frage stellen. Doch ökonomische Trends sind keine Gottesurteile. Politisches Handeln hat gefährliche Ungleichheiten in der Vergangenheit korrigiert, so Piketty, und kann das auch wieder tun.

Fast Facts About Nursing and the Law

Law for Nurses in a Nutshell

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Author: Paula DiMeo Grant,Diana Christine Ballard

Publisher: Springer Publishing Company

ISBN: 0826110452

Category: Medical

Page: 220

View: 4323

Print+CourseSmart

Tax Planning with Holding Companies - Repatriation of US Profits from Europe

Concepts, Strategies, Structures

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Author: Rolf Eicke

Publisher: Kluwer Law International B.V.

ISBN: 9041127941

Category: Law

Page: 496

View: 6113

The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.

Crimes of Dissent

Civil Disobedience, Criminal Justice, and the Politics of Conscience

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Author: Jarret S. Lovell

Publisher: NYU Press

ISBN: 9780814752494

Category: Social Science

Page: 256

View: 1605

From animal rights to anti-abortion, from tax resistance to anti-poverty, activists from across the political spectrum often deliberately break the law to further their causes. While not behaviors common to hardened or self-seeking criminals, the staging of civil disobedience, non-violent resistance, and direct action can nevertheless trigger a harsh response from law enforcement, with those arrested risking jail time and criminal records. Crimes of Dissent features the voices of these activists, presenting a fascinating insider’s look at the motivations, costs and consequences of deliberately violating the law as a strategy of social change. Crimes of Dissent provides readers with an in-depth understanding of why activists break the law, and what happens to them when they do. Using dynamic examples, both historic and recent, Jarret Lovell explores how seasoned protesters are handled and treated by the criminal justice system, shedding light on the intersection between the political and the criminal. By adopting the unique vantage of the street-level activist, Crimes of Dissent provides a fascinating view of protest from the ground, giving voice to those who refuse to remain silent by risking punishment for their political actions.

Start Your Own Bed and Breakfast

Your Step-By-Step Guide to Success

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Author: Entrepreneur Press

Publisher: Entrepreneur Press

ISBN: 1613080530

Category: Business & Economics

Page: 232

View: 7881

Do you dream of escaping the rat race by becoming the proprietor of your own bed and breakfast inn? The lure of leaving the 9-to5 grind behind to live, work and play in a beautiful home nestled in a resort setting is a powerful one.When you can spend your days puttering about in the kitchen or garden, meeting new people, entertaining guests in a lavish and enviable setting, and collect and income while you’re at it, who wouldn’t leap at the chance? This guide, based on the experiences of scores of successful B&B operators, will tell you everything you need to know to make that dream a reality in an industry that has experienced 15% growth over the last five years. We give you the nitty-gritty, hands-on tasks, tips and tricks to successful B&B innkeeping. Secrets such as: • Finding the right location • Buying property • Licensing • Setting pricing policies • Promoting the business • Hiring good people • Using the internet for marketing Whether you have a spare bedroom or are looking for a small inn, this guide can help you earn a comfortable income by welcoming a steady stream of new friends into your home.

Das Kapital des Staates

Eine andere Geschichte von Innovation und Wachstum

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Author: Mariana Mazzucato

Publisher: Antje Kunstmann

ISBN: 395614001X

Category: Political Science

Page: 320

View: 917

Freie Märkte, smarte junge Erfinder und Wagniskapital treiben die Wirtschaft voran; der Staat stört dabei nur und muss daher nach Kräften zurückgedrängt werden. Wie ein Mantra wird dieser oberste Glaubensartikel des Neoliberalismus seit Jahrzehnten wiederholt – aber stimmt er auch? Die Ökonomin Mariana Mazzucato, die seit Jahren über den Zusammenhang zwischen Innovation und Wachstum forscht, beweist das Gegenteil: Wann und wo immer technologische Innovationen zu wirtschaftlichem Aufschwung und Wohlstand geführt haben, hatte ein aktiver Staat die Hand im Spiel. Von der Elektrifizierung bis zum Internet – Motor der Entwicklung, oft bis zur Markteinführung, war stets der Staat. Apples Welterfolg gründet auf Technologien, die sämtlich durch die öffentliche Hand gefördert wurden; innovative Medikamente, für die die Pharmaindustrie ihren Kunden gern hohe Entwicklungskosten in Rechnung stellt, stammen fast ausnahmslos aus staatlicher Forschung. Innovationen und nachhaltiges Wachstum, das derzeit alle fordern, werden also kaum von der Börse kommen. Viel eher von einem Staat, der seine angestammte Rolle neu besetzt, sein einzigartiges Kapital nutzt und mit langem Atem Zukunftstechnologien wie den Ausbau erneuerbarer Energien vorantreibt. Ein brandaktuelles Buch, das die aktuelle Diskussion über die Zukunft der Wirtschaft und die Rolle des Staates vom Kopf auf die Füße stellt.

America's Priorities

How the U.S. Government Raises and Spends $3,000,000,000,000 (trillion) Per Year

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Author: Charles Konigsberg

Publisher: AuthorHouse

ISBN: 1434360121

Category: Business & Economics

Page: 431

View: 9014

Could there be anything more exciting and blessed assurance in our life than knowing that the creator of the universe loves us? That is what this book "God's love in 3-dimensions" is about, God's love for us, and His designed purpose for our lives; Reflecting back over more than forty years of service in the Body of Christ; I have found the most important things to be taught and expressed, to bring love and unity, and success to the life of the Church, and to our personal lives are, "God's love for us," "Our love for God," and "Our love for one another." For the success and the life of the Church, and for our personal lives, God's love must prevail. "God's Love in 3-dimensions" reiterates the plea of the writings of our Lord's Apostles, and the prayer of our Lord, for love and unity. The apostles of our Lord pleaded for us throughout the scriptures to have love and unity through the Spirit of God's love. Jesus our Lord prayed for God's unity and love for His followers; "that all of them may be one, Father, just as you are in Me and I am in You." "I have made You known to them, and will continue to make You known in order that the love You have for Me may be in them and that I Myself may be in them."(John 17:21&26). What great accomplishments and success await us when we walk in unity with our Lord and Heavenly Father. The greatness of God's love, joy and peace fills our hearts, souls and minds, providing divine direction and assurance as we walk in our Lord's Spirit of love. And what great accomplishments have been made by the body of Christ when our Lord's love and unity prevail among His body members, when working together in the directives and spirit of their Lord. What creates and produces unity with the Heavenly Father, within us, and within the body of Christ?

Adkisson's Captive Insurance Companies

An Introduction to Captives, Closely-Held Insurance Companies, and Risk Retention Groups

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Author: Jay Adkisson

Publisher: iUniverse

ISBN: 0595422373

Category: Business & Economics

Page: 372

View: 4978

A captive insurance company is, in a nutshell, an insurance company formed by a business owner to insure the risks of the operating business. The operating business pays premiums to the captive, and the captive insures the risks of the operating business. A captive is much more than an exotic form of self-insurance: It is the creation of a new insurance company that has the potential to grow from being a mere captive into a full-blown insurance company seeking to profit from underwriting the risks of others. Adkisson's Captive Insurance Companies provides a basic introduction to captives and their benefits, including: utilize your own experience ratings; recapture underwriting profits; underwrite exposed risks and deductibles; access the reinsurance markets; and transfer wealth between generations. This book also provides a unique look at the wealth transfer, accumulation and preservation advantages of captives, as well as an overview of the types of captives, taxation of captives, and captive domiciles.