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Title Author Type Date Words
Current developments in S corporations. Hill, Kristin; Jamison, Robert W., Jr.; Keller, Robert S.; Orbach, Kenneth N.; Scott, Alexander; Wal Jun 1, 2021 9119
Avoiding gain at the S shareholder level when a loan is repaid. Hunley, Shaun M. Apr 1, 2021 1414
The built-in gains tax: The built-in gains tax applies to C corporations that make an S corporation election, and it can be assessed during the five-year period starting with the first tax year for which the S election is effective. Markwood, Linda Dec 1, 2020 1434
Making a new S election after termination. Markwood, Linda Aug 1, 2020 1455
Current developments in S corporations. Jamison, Robert W., Jr.; Keith, Bryan D.; Keller, Robert S.; MacDonough, Laura M.; Nyman, Tawnya D.; May 1, 2020 6670
Electing S status by an LLC. Markwood, Linda Apr 1, 2020 1731
Liquidating an S corporation that is not subject to the BIG tax. Markwood, Linda Dec 1, 2019 901
Relief for ESBT election failure saves S corporation's status: The lapse is ruled an inadvertent termination. McCoon, Mark A. Oct 1, 2019 572
Deducting losses after an S corporation terminates. Markwood, Linda Aug 1, 2019 1371
Terminating an S election by revocation. Vance, M. Andrew Apr 1, 2019 1626
Taxation - Income - Deductions - Law practice. Mar 11, 2019 1203
Current developments in S corporations. Howell-Smith, Laura; Jamison, Robert W., Jr.; Keith, Bryan; Keller, Robert S.; MacDonough, Laura; Mc Mar 1, 2019 5864
Filing a timely S election. Vance, M. Andrew Dec 1, 2018 2127
Tax Act First Look: The Complex New World of the Qualified Business Deduction Rule: Implications for Partnerships, S Corporations, and Sole Proprietorships. August, Jerald David Jan 1, 2018 4439
S corp. basis and why it's important. Kinkaid, Amy I. Dec 1, 2017 760
Current developments in S corporations. MacDonough, Laura M.; McGregor, Sarah P.; Starr, Samuel P.; Jamison, Jr., Robert W. Dec 1, 2017 3134
Using qualified Subchapter S trusts (QSSTs). Ellentuck, Albert B. Dec 1, 2017 1931
Taxation of S Corporations in a Nutshell, 2nd Edition. Book review Nov 1, 2017 118
Disastrous Tax Consequences to Avoid When Liquidating an S Corporation. Fall, David Nov 1, 2017 4305
Allocating S corp. losses to acquiring and terminating shareholders. Ellentuck, Albert B. Aug 1, 2017 993
Loan guarantees do not increase S corporation shareholder's basis: the guarantees lacked any economic outlay, the Tax Court holds. Reichert, Charles J. Jul 1, 2017 695
IRS signals nonacquiescence in 3 cases. Bonner, Paul Jul 1, 2017 1044
Ordinary loss deductions under sec. 165(g)(3) in the S corp. context. D'Avico, T. Christopher; Decker, Ed Apr 1, 2017 1713
Disposing of passive activities. Ellentuck, Albert B. Apr 1, 2017 2453
Failure to use S corporation correctly results in self-employment tax. Beavers, James A. Mar 1, 2017 1374
Changes to the BIG recognition period of sec. 1374(d)(7). Putnam, Jim May 1, 2016 1092
Using Excel in the classroom: performing a multilevel tax analysis of an S corporation conversion. Nellen, Annette; Evans, Allison; Brink, William; Lee, Lorraine; Hennig, Cherie May 1, 2016 2790
Life insurance and S corporations: unique rules present opportunity and peril. Decker, Ed Apr 1, 2016 1733
Calculating basis in debt. Ellentuck, Albert B. Dec 1, 2015 1646
Converting from C to S corp. may be costlier than you think: where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. Sellers, Keith; Tripp, John C. Nov 1, 2015 2918
Sterling Plan yields tarnished tax results. Beavers, James A. Sep 1, 2015 2122
UBTI reporting requirements for partnerships and S corporations. Whitehair, Andrew L.; Venables, Robert Aug 1, 2015 3067
Helping S corporations avoid unreasonable compensation audits: find out what entries on form 1120S may trigger these audits. Kirkland, Stephen D. Jun 1, 2015 2445
Sec. 4980D excise tax relief is available for certain small employers: IRS gives limited transition relief for employer payment plans and 2% S corporation shareholder arrangements. Schreiber, Sally P. Apr 1, 2015 423
IRS clarifies that a former QSub cannot prorate post-termination items of income or loss. Keith, Bryan Feb 1, 2015 593
The transfer loss property between an S corporation and its shareholder. Schnee, Edward J.; Seago, W. Eugene Jan 1, 2015 4892
Qsub election does not create an item of income. Friske, Karyn Bybee; Pulliam, Darlene May 1, 2014 995
Impact of sec. 1411 on S corporations and their shareholders. Sand, Becki; Decker, Ed Apr 1, 2014 2363
Final regs. allow sec. 336(e) elections for S corps. Nevius, Alistair M. Mar 1, 2014 536
Maintaining single taxation: sec. 336(e) and S corporations. Schnee, Edward J.; Seago, W. Eugene Mar 1, 2014 7868
Determining the taxability of S corporation distributions. Nitti, Tony Feb 1, 2014 5530
Late S corp. return not an income disclosure despite reference in stockholder's form 1040. Richard, Fultz; Liu, Lindsay Jan 1, 2014 887
Determining the taxability of S corporation distributions. Nitti, Tony Jan 1, 2014 4846
Six-year statute of limitation for substantial omissions of income. Davidson, Andrew Dec 1, 2013 609
The new five-year built-in gain recognition period. Hesse, Christopher W. Dec 1, 2013 3420
Electing S corporation status for a limited liability company. Ellentuck, Albert B. Dec 1, 2013 1533
S corp. members are not subject to controlled group sec. 179 limitations. Joe, David Nov 1, 2013 912
Controlled groups and the sec. 179 election for S corporations. Jamison, Robert W.; Hesse, Christopher W. Nov 1, 2013 3365
Reasonable compensation for S corporation shareholder employees. Beavers, James A.; Rowe, Daniel Nov 1, 2013 1685
Debt and proving basis in flowthrough entities. Heroux, Mark S.; Walsh, Colin J. Oct 1, 2013 1494
Sec. 179 deduction limitation applied to S corps. in a controlled group. Schonig, Michael Oct 1, 2013 987
Current developments in S Corporations. Karlinsky, Stewart; Burton, Hughlene A. Oct 1, 2013 6690
S corporations take notice of DRA ruling. Vartanian, Justin T.; Gilbert, Maurice P. Sep 6, 2013 676
Final sec. 336(e) regulations: election for qualified stock dispositions. Mittman, Matthew J. Sep 1, 2013 2715
QSub election does not increase shareholder stock basis. Nitti, Tony Aug 1, 2013 1889
Understanding the tax consequences of S corporation redemptions to a shareholder. Ellentuck, Albert B. Aug 1, 2013 2059
QSub status is not property of bankruptcy estate. Beavers, James A. Aug 1, 2013 1283
LIFO inventory considerations when making a C-to-S conversion. Sohre, Darrin; Sehman, Tom; Martin, Jim Jul 1, 2013 1121
Federal income taxation of partnerships and S corporations, 5th ed. Book review Jun 1, 2013 187
The 3.8% Medicare tax proposed regulations: guidance or more questions? Chambers, Valrie Apr 1, 2013 1159
Deducting S corporation losses to extent of shareholder basis. Ellentuck, Albert B. Apr 1, 2013 1742
IRS not allowed to reclassify passive activity income. Beavers, James A. Feb 1, 2013 1479
Improving the audit selection process. Nevius, Alistair M. Jan 1, 2013 580
No extended assessment period for innocent S shareholder. Meade, Janet A. Dec 1, 2012 939
Providing Sec. 132 fringe benefits to S corporation employees. Ellentuck, Albert B. Dec 1, 2012 1696
Handling an inadvertent termination. Nevius, Alistair M. Oct 1, 2012 530
Inadvertent S corp. terminations. Elefonte, Phillip; Reminick, Holtz Rubenstein Oct 1, 2012 980
Planning for redemptions of S corporation stock using contingent payments. Hendricks, Brent S. Oct 1, 2012 1095
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2012 7037
Proposed Regs. on basis for S corporation shareholders from bona fide indebtedness. Sep 1, 2012 447
Shifting receivables between S corps. increases basis. Reichert, Charles J. Sep 1, 2012 523
S corporation shareholder basis from bona fide indebtedness. Nevius, Alistair M. Sep 1, 2012 484
Santa Clara Valley Housing Group: an S corporation abusive tax shelter. Orbach, Kenneth N. Sep 1, 2012 4506
Reporting life insurance transactions by S corporations. Chandler, Peter L. Aug 1, 2012 1936
Contributions increase shareholders' S corporation basis. Beavers, James A. Aug 1, 2012 754
Waitress's lottery win shared with family ruled taxable gift. Kreissl, Laura Jean; Pulliam, Darlene Jul 1, 2012 745
A primer on how to organize your business. Basi, Bart A.; Renwick, Marcus S. May 21, 2012 2059
Reasonable salary for S corporation owners. Johnson, Debra M. May 1, 2012 699
Partially taxable asset acquisitions from S corporations. Gruidl, Nick Apr 1, 2012 1548
Obtaining a waiver of an invalid S election. Ellentuck, Albert B. Apr 1, 2012 1858
Built-in gains tax issues. Nevius, Alistair M. Mar 1, 2012 532
The S corporation built gains tax: commonly encountered issues. Anderson, Kevin D. Mar 1, 2012 3944
The basics of S Corporation stock basis: avoid problems in calculating and tracking shareholders' basis. Menden, Meredith A. Jan 1, 2012 2172
Case study: providing fringe benefits to S corporation employees. Ellentuck, Albert B. Dec 1, 2011 1159
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2011 7428
QSSTs and ESBTs: no longer mutually exclusive. Wong, Alan Oct 1, 2011 974
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2011 6323
S corporation shareholder compensation: how much is enough? Nitti, Tony Aug 1, 2011 4694
Case study: changing level of participation in an S corporation for Tax Planning purposes. Ellentuck, Albert B. Aug 1, 2011 1477
S corporation reasonable compensation. Davis, Glen T., Jr. May 1, 2011 977
Increased opportunities for sec. 338(h)(10) elections. Hesse, Christopher W. Apr 1, 2011 2520
CaseStudy: distributing property to S corporation shareholders. Ellentuck, Albert B. Apr 1, 2011 1426
Multistate tax considerations for S corporations. Lafond, C. Andrew; Schrader, Jeffrey J. Feb 1, 2011 1080
Taking the "sting" out of S Corporations' earnings and profits: taxpayers can elect several methods to avoid a sizable tax bite. Traum, Sydney S. Jan 1, 2011 2308
Elections available to S corporations with significant ownership changes. Marquez, Mark Dec 1, 2010 2074
S Corporations with earnings and profits. Traum, Sydney S. Dec 1, 2010 1852
Increasing passive activity loss deductions with self-charged interest. Ellentuck, Albert B. Dec 1, 2010 1424
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2010 8700
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2010 4856
QSubs included in definition of S Corp. for purposes of Sec. 291(a)(3). O'Connell, Frank J., Jr. Sep 1, 2010 1300
S corporations: facing the 15% sunset. Rowe, Daniel Aug 1, 2010 2309
Planning to escape the S corporation built-in gains tax in 2010. Ellentuck, Albert B. Aug 1, 2010 1515
Sec. 465 traps for the unsuspecting S corporation shareholder. Taub, Lewis Jul 1, 2010 4017
QSub bank's tax-exempt bond expense deductible. Schnee, Edward J. Jun 1, 2010 589
The story of basis. Sullivan, Jeanne Jun 1, 2010 4886
Acquiring basis in S Corp shareholder loans. Nevius, Alistair M. Apr 1, 2010 496
Choice of entity: benefits of a partnership. Klahsen, Rick Apr 1, 2010 1516
S corp. shareholder basis for circular or certain back-to-back loans. Klahsen, Rick Apr 1, 2010 1126
S corporation basis reductions for nondeductible expenses. Traum, Sydney S. Apr 1, 2010 1371
Consequences of S corporation termination in a reorganization. Ellentuck, Albert B. Apr 1, 2010 1046
Managing S corporation at-risk loss limitations: grouping or QSub elections can maximize loss recognition. Murphy, Elizabeth Feb 1, 2010 3678
Regs finalized on S corp COD exclusion. Feb 1, 2010 410
Roth IRA an ineligible S Corp shareholder. Schnee, Edward J. Jan 1, 2010 455
Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes. Nevius, Alistair M. Jan 1, 2010 772
C corporations as S corporation subsidiaries. Ellentuck, Albert B. Jan 1, 2010 1356
Recognizing when an S corporation has accumulated earnings and profits. Ellentuck, Albert B. Dec 1, 2009 1397
Salaries a big offset. Navani, Vinay S. Nov 1, 2009 691
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2009 8865
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2009 5557
Trusts as S corporation shareholders: S Corporations. Nevius, Alistair M. Sep 1, 2009 631
Creative ways of achieving grantor trust status. Day, Sally E. Sep 1, 2009 2259
Avoiding S corporation debt obligations that are a second class of stock. Ellentuck, Albert B. Aug 1, 2009 1554
No second class of stock. Schnee, Edward J. Jun 1, 2009 476
Recent amendment to sec. 1374 provides limited opportunity for S corps. Harris, Deanna Walton; Kugler, Paul F. Jun 1, 2009 2731
Looking through the QSub election. Matejcak, Peter R. May 1, 2009 557
Economic outlay revisited. Porcaro, Greg; Burton, Hughlene A. May 1, 2009 5244
Capital contributions increase stock, not loan basis. Reichert, Charles J. Apr 1, 2009 710
Distressed S corporations: tax issues involved in restructuring. Karlinsky, Stewart S.; Province, R. Chris Apr 1, 2009 1920
S corporation tax year rules. Ellentuck, Albert B. Apr 1, 2009 1252
International Taxation: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions. Feb 1, 2009 602
IRS issues guidance on Sec. 382 for corporations in the capital purchase program. Levy, Marc D. Jan 1, 2009 611
Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders. MacDonough, Laura Jan 1, 2009 1096
Allocating passthrough items to S corporation shareholders. Ellentuck, Albert B. Dec 1, 2008 1205
Guidance on S corporation life insurance premiums raises questions. Walsh, Kevin J. Nov 1, 2008 955
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2008 8511
S corporation planning opportunities: more than meets the eye? Rinn, Andrew Oct 6, 2008 1320
S corporation shareholder loans: a cautionary tale. Jacobs, Harriet Oct 1, 2008 872
S corporation sale of assets followed by a liquidation. Wienclaw, James J. Oct 1, 2008 1639
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2008 5861
S corporations. Aug 1, 2008 1721
F reorg. of an S Corp. may require a new EIN. Ley, Olivia; Haksar, Jayant Jul 1, 2008 975
Traps for the unwary: rollovers and the Sec. 338 election. Hoffenberg, Mark; Yeadon, Alexandra Jun 1, 2008 1611
Compensation issues for self-employed S corp. owners. Hwang, Angela L.J.; McGorey, Rosemary May 1, 2008 1842
IRS offers opportunity for 2% shareholders of S corp. Kegerreis, Angela May 1, 2008 585
Contested buyout doesn't bar gain. Thomas, Bob; Pulliam, Darlene May 1, 2008 444
A healthy deduction for 2% shareholders. Nevius, Alistair M. May 1, 2008 643
Understanding the tax consequences of liquidation to an S shareholder. Ellentuck, Albert B. Apr 1, 2008 2416
S Corporations' charitable contributions of appreciated property and shareholders' adjusted basis in S stock. Karlinsky, Stewart S.; Brown, Steven J. Mar 1, 2008 784
IRS simplifies late filing relief. Nevius, Alistair M. Jan 1, 2008 576
S corp LLC: does the LLC make the Illinois close corporation with S election obsolete? The Illinois LLC has many benefits and very few negatives for closely held businesses. Will it render the subchapter S election obsolete? This article compares the two and shows that the corporation with S status is still useful. Petravick, Gail; Troutman, Coleen S. Oct 1, 2007 3783
S corporation profits or payday? CPAs must be vigilant in helping their S corporation clients pay a "reasonable" salary to shareholder-employees. But what's reasonable? Fellows, James A.; Jewell, John F. Sep 1, 2007 2987
S corporation update: the business entity continues to grow in popularity but requires attention to its P's and Q's. Godfrey, Howard Apr 1, 2007 2538
Wholesale and retail trade division dominates S corporations since 1959. Luttrell, Kelly L. Mar 22, 2007 1250
Personal loan guarantee not basis. Reichert, Charles J. Mar 1, 2007 625
Current developments. Wright, Kathleen J.D. Nov 1, 2006 4733
When payments to an S corporation don't create basis. Brown, Michael H. Nov 1, 2006 410
Interest on overpayments by S corporations. Metrejean, Cheryl T. Nov 1, 2006 636
Health insurance for S corp. shareholders. Ziegler, Raymond J. Oct 1, 2006 510
Current developments: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part I focuses on eligibility, election and termination issues. Karlinsky, Stewart S. Oct 1, 2006 5520
S corporations and rental income: avoiding tax penalties and other risks. Barnett, Robert S. Oct 1, 2006 1272
Taking advantage of a corporation's early losses by electing S status. Ellentuck, Albert B. Aug 1, 2006 1013
S corporations' shareholders as guarantors of loans owed to third parties. Landau, Zev Aug 1, 2006 2757
S corporations and salary payments to shareholders: a major issue for the IRS. Fellows, James A.; Jewell, John F. May 1, 2006 3934
Depository holding companies benefit from technical corrections act. Hagge, Greg Apr 1, 2006 695
Advances to S corporations. Schnee, Edward J. Mar 1, 2006 561
Deducting S corporation losses. Nash, Claire Y. Mar 1, 2006 745
Checklists for determining whether a trust is a valid S shareholder. Hyman, Marc A. Mar 1, 2006 3047
Special retirement benefits for S Corp owners and executives. Parrish, Steve Feb 13, 2006 1177
Taxation. Patterson, Margaret K. Jan 1, 2006 1106
Comparing an S stock sale to an asset sale. Ellentuck, Albert B. Dec 1, 2005 698
S corp. salary limits. Hawn, Sherry B. Nov 1, 2005 822
Current developments (Part II: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part II focuses on operational issues, including built-in gains, loss limits, Social Security, bankruptcy and reorganizations.). Karlinsky, Stewart S. Nov 1, 2005 4259
Recent reform and simplifications for S corporations. Landau, Zev Nov 1, 2005 4504
Reasonable compensation and SE taxes. Hritz, Steven R. Oct 1, 2005 973
Current developments. Karlinsky, Stewart S. Oct 1, 2005 5736
ESBTs: perhaps more advantages than disadvantages. Day, Sally E. Sep 1, 2005 1640
The AJCA aids financial institutions seeking S status. Brooks, Lisa Sep 1, 2005 1318
Applying the estate freeze special valuation rules to S corporations. Ellentuck, Albert B. Aug 1, 2005 874
New concepts in business exit strategies. Parrish, Steve Jun 6, 2005 795
Seller's continuing ties to S corp. did not disqualify redemption treatment. Puckett, Mark D. May 1, 2005 1228
Does bankruptcy terminate S corp status? Reichert, Charles J. Apr 1, 2005 626
Placing an S corporation on the cash basis for certain expenses paid to shareholders. Ellentuck, Albert B. Apr 1, 2005 579
S status survives bankruptcy. O'Driscoll, David Jan 1, 2005 757
S Corporation passive income. Liewen, Laura J. Dec 1, 2004 488
IRS guidance for post-reorganization QSub terminations. Borczak, Barbara S. Nov 1, 2004 850
Eligibility, election and termination issues. Burton, Hughlene A. Nov 1, 2004 5651
Avoid the tax trap when repaying shareholder loans: careful planning can shield recognition of gain on loan repayment. Howell, Brian K. Nov 1, 2004 1488
Current developments. Burton, Hughlene A. Oct 1, 2004 4322
ESOPs and S Corporations. Aug 1, 2004 1941
GRAT planning with S corp. stock. Sunderman, Teri L. Aug 1, 2004 4924
Shareholder guarantee to S corporation creditors doesn't increase basis. Nash, Claire Y. Aug 1, 2004 820
S shareholder loan basis. Schwartzman, Randy May 1, 2004 943
Renewed focus on S Corp. officer compensation. May 1, 2004 1791
S Corp. can deduct cost of private jet use. Seguin, Philip Apr 1, 2004 941
SESOP may repurchase stock distributed in IRA rollover. O'Driscoll, David Apr 1, 2004 344
Different redemption rights did not create second class of stock. Gould, Michael R. Feb 1, 2004 609
Certain partners and S corp. shareholders can spread income from short tax year. Herndon, Diane Jan 1, 2004 906
Failure to satisfy all-events test denies S corp. deductions. Buchbinder, Elizabeth Jan 1, 2004 971
QSub checklist. Jan 1, 2004 2905
Avoiding the 25% passive gross receipts problem by using a stock redemption to remove excess investments. Ellentuck, Albert B. Dec 1, 2003 1237
Tax year change relief: new election allows four-year spread for bunched income. Josephs, Stuart R. Dec 1, 2003 943
The LLC envelope. Evans, F. Owen, III; Hyland, William J., Jr. Dec 1, 2003 4333
Bankruptcy and S corporation pass-through. Schnee, Edward J. Nov 1, 2003 646
Current developments, part II. Burton, Hughlene A. Nov 1, 2003 4240
What is reasonable compensation? Beck, Allen M. Oct 1, 2003 592
Current developments. Burton, Hughlene Oct 1, 2003 3136
Pass-through entities' tax payments for nonresident owners: ensuring that nonresidents pay their share. Laffie, Lesli S. Oct 1, 2003 412
Abusive SESOPs. Laffie, Lesli S. Sep 1, 2003 306
Plan distributions from SESOPs. O'Connell, Frank J., Jr. Sep 1, 2003 439
Avoiding S corporation tax on investment income. O'Connell, Frank J., Jr. Sep 1, 2003 726
S corporation elections guide. Orbach, Kenneth N. Sep 1, 2003 2107
Revised procedures for relief from late S elections. O'Driscoll, David Jul 1, 2003 1586
Simplified method for requesting relief for late S elections. (IRS News). Brief Article Jul 1, 2003 150
S corporation's treatment of employee-shareholder fringe benefits. Ellentuck, Albert B. May 1, 2003 763
ESOP ownership of S corporations: good use or bad abuse? . Lerman, Jerry L. Apr 1, 2003 768
Massachusetts uses LLP structure to avoid MBT problems. (State & Local Taxes). Lerman, Jerry L. Apr 1, 2003 718
Worker classification and S corporations. (Federal Taxation). Segal, Mark A. Mar 1, 2003 1952
Trust's payments to S corporation for personal services not act of self-dealing. Kautter, David J. Jan 1, 2003 404
The influence of tax and nontax factors on banks' choice of organizational form. Hodder, Leslie; McAnally, Mary Lea; Weaver, Connie D. Jan 1, 2003 15856
Incorrectly deducted S losses affect basis computation. Courtney, Marietta Dec 1, 2002 368
Malpractice liability: and choice of business entity for accounting firms. Auster, Rolf Nov 1, 2002 2263
S Corp. officer was employee. Laffie, Lesli S. Nov 1, 2002 587
IRS approves use of S corporation suspended losses in reorganization. Romanelli, Russell L. Nov 1, 2002 617
Eligibility, elections and terminations. . Burton, Hughlene Nov 1, 2002 3290
Employee-owner compensation in C and S corporations. Beck, Allen M. Oct 1, 2002 644
Loan to S corporation may not generate taxpayer basis. Beck, Allen M. Oct 1, 2002 1125
Current developments. Burton, Hughlene Oct 1, 2002 2526
Partnerships, LLCs, LLPs, and S corporations. Altieri, Mark P.; Cenker, William J. Oct 1, 2002 4583
S corporation conversion doesn't trigger LIFO recapture. Friske, Karyn Bybee Sep 1, 2002 722
New rules on accounting-period changes for partnerships and S corporations. (Accounting Methods & Periods). Keller, Brian E. Sep 1, 2002 1297
New ESBT rules receive mixed reviews. Holets, David J. Sep 1, 2002 1294
Recapture of LIFO reserve. Schuth, Michael R. Sep 1, 2002 896
S corporation suspended losses allowed against C corporation basis following merger.. Miller, Louis J. Sep 1, 2002 954
S corporation holding company was not required to recapture share of LIFO reserves. Fiore, Nicholas J. Sep 1, 2002 732
Applying for a fiscal year under Sec. 444 when an S election is made. Ellentuck, Albert B. Aug 1, 2002 1140
Acquisitions by S corporations - -beware the QSub election. Smith, Annette B. Jul 1, 2002 1472
No more basis increase for S corporation debt cancellation income. Brief Article Jun 1, 2002 359
"Check-the-box" and QSub guidance provide structuring opportunities. Packard, Pamela May 1, 2002 781
Impact of income taxes on S stock valuation. Packard, Pamela May 1, 2002 464
Structuring debt basis in an S corporation. Packard, Pamela May 1, 2002 983
PALs carried forward from C to S Corporation. Lerman, Jerry L. Apr 1, 2002 399
Is subchapter S right for you? (Accounting Issues). Smigocki, Michael Brief Article Mar 22, 2002 553
Sec. 338(h)(10) checklist. Hyman, Marc A. Mar 1, 2002 9326
Questions to the tax desk. Brief Article Feb 1, 2002 441
S shareholder loans: potential tax trap. Goldberg, Michael J. Feb 1, 2002 1230
An analysis of the St. Charles decision. (A Victory for the Taxpayer). Colburn, Steven C. Feb 1, 2002 3862
S shareholders cannot increase bases using corporate debt. Kautter, David J. Jan 1, 2002 557
Computing capital gains on sales of partnership and S corp. interests. Tillinger, Janet W. Jan 1, 2002 7867
IRS wins two cases reclassifying S distribution as wages. (S Corporations). Koppel, Michael D. Dec 1, 2001 791
Controlling the number of eligible shareholders in an S corporation. (Case Study). Ellentuck, Albert B. Dec 1, 2001 1356
Tax Court invokes economic-outlay analysis for S loans. (S Corporations). Ciesar, William W. Nov 1, 2001 264
IRA rollovers of S Stock. O'Connell, Frank J., Jr. Sep 1, 2001 777
Letter ruling reaffirms the use of restricted stock by S corporations. Bakale, Anthony Aug 1, 2001 1787
S corporation can deduct suspended PALs incurred while a C corporation. Bakale, Anthony Aug 1, 2001 1278
FTB REVISES POSITION ON S CORPORATIONS. Brief Article Aug 1, 2001 248
Entity selection revisited: will Gitlitz provide continuing vitality for S corporations? Behrenfeld, Craig E. Jun 1, 2001 3092
Limited partnership and LLC can be shareholders of S Corp. Metrejean, Cheryl T. May 1, 2001 554
Passive loss carryovers - a reversal. Schnee, Edward J. May 1, 2001 603
Thinking above and below the line for S corporation composite taxes. Packard, Pamela May 1, 2001 745
Deducting suspended losses on disposition of S stock. Ellentuck, Albert B. Apr 1, 2001 1136
Supreme Court rules on COD income and S corporation stock basis. Schnee, Edward J. Apr 1, 2001 486
FAVORABLE DECISION FOR SHAREHOLDERS OF INSOLVENT S CORPS. Josephs, Stuart R. Brief Article Mar 1, 2001 88
Aggregate approach to partnership causes S Corporation taxation. Schnee, Edward J. Mar 1, 2001 567
Rev. Rul. 2000-43 confirms IRS position denying accrual-basis deduction for S Corporation charitable contributions. Sair, Edward A. Mar 1, 2001 566
Supreme Court allows S basis increase for excluded DOI income. Sair, Edward A. Mar 1, 2001 1625
Advances from related corporation give basis to S shareholder. Goldberg, Michael J. Feb 1, 2001 644
S Corporation holding company had to recapture pro rata share of LIFO reserves. Fiore, Nicholas J. Jan 1, 2001 1142
Suspended PALs from C years could be deducted in S election year. Fiore, Nicholas J. Jan 1, 2001 1311
S shareholder's personal guarantee did not allow for increased basis. Fiore, Nicholas J. Jan 1, 2001 809
New COSI rules eased for S Corporations. Koppel, Michael D. Dec 1, 2000 1207
Final regs. clarify passthroughs, distributions and basis adjustments. Harkness, Michael D. Oct 1, 2000 6457
Determination of a profit motive. Lee, Cynthia Bolt Sep 1, 2000 773
Mergers involving disregarded entities. O'Connell, Frank J., Jr. Sep 1, 2000 938
S Corporations and the AMT credit. O'Connell, Frank J., Jr. Sep 1, 2000 1548
Sup. Ct. to decide whether COD income increases basis. Briskin, Robert A. Sep 1, 2000 4524
Traps and Pitfalls of the Final QSub Regulations. Schwartzman, Randy A. Aug 1, 2000 3494
TAX COURT RULES INDIRECT SHAREHOLDER LOANS CREATE BASIS IN AN S CORPORATION. Cheslowitz, Scott A. Brief Article Aug 1, 2000 496
Effect of installment method on QSubs and other ignored entities. Bakale, Anthony Aug 1, 2000 910
Effects of S election on domicile should be considered in state tax planning. Bakale, Anthony Aug 1, 2000 994
Tax-deferred disposition of a former partnership business via a type b stock swap. Ellentuck, Albert B. Aug 1, 2000 1070
FINAL REGULATIONS ON TREATMENT OF COD INCOME BY S CORPORATIONS. Szynzkowiak, Dennis J. Jul 1, 2000 1096
FINAL REGULATIONS ON S CORPORATIONS ENTERING A CONSOLIDATED RETURN. Kelson, Jeffrey A.; Schwartzman, Randy A. Brief Article Jul 1, 2000 554
Application of step-transaction doctrine to Qsub elections. Smith, Greg W. Jul 1, 2000 765
Shareholder allowed deduction for S corp. debt loss. Navani, Vinay S. Jul 1, 2000 532
Installment reporting for sales of S Corporation stock with a s. 338(h)(10) election. Polsky, Gregg D. Jul 1, 2000 4164
Final regs. provide guidance on S corp. treatment of COD income. Szymkowiak, Dennis J. Jun 1, 2000 924
S corporation stock basis. Schnee, Edward J. May 1, 2000 699
Effect of installment-method repeal on accrual-method S corporations. Josephs, Stuart R. May 1, 2000 703
Final Qsub regs. Schwartzman, Randy A. May 1, 2000 3419
IRS' new ownership policy can offer savvy owners a tax break. Newman, Marc Brief Article Apr 5, 2000 662
Working With Qualified Subchapter S Subsidiaries. Auster, Rolf Apr 1, 2000 1585
Malpractice Exposure and Choice of Business Entity. Auster, Rolf Apr 1, 2000 1193
Amounts borrowed from fellow S shareholder not at-risk for basis purposes. Davis, Jon E. Apr 1, 2000 573
ESOPs, S corporations and sec. 267. Miller, Becky Apr 1, 2000 683
Avoiding involuntary termination of S status from excess passive investment income. Ellentuck, Albert B. Apr 1, 2000 1313
S corp. targets and sec. 338(h)(10) update. Sherwood, Steve Mar 1, 2000 1440
CHALLENGES OF DEALING WITH THE S CORPORATION AND QSSS IN NEW YORK. Leonardis, Peter C. Feb 1, 2000 1820
Late election relief under Rev. Procs. 97-48 and 98-55. Howell, R. Milton Dec 1, 1999 701
Rental income not PII. White, George L. Dec 1, 1999 545
Minimizing payroll tax costs by electing S status for a former proprietorship. Ellentuck, Albert B. Dec 1, 1999 1111

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