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S Corporation Taxation (2023)

S Corporation Taxation (2023)

  • Author:
  • Publisher: CCH U.S.
  • ISBN: 9780808057536
  • Published In: May 2023
  • Format: Paperback , 1576 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Author 
  • Details

    S corporations file more tax returns than any other business entity in the United States of America. This book provides, in a single volume, a comprehensive guide and reference tool for the tax practitioner to solve the many problems arising in regard to S corporation taxation.

    S Corporation Taxation is organized into 22 chapters.

    The early part of the book focuses on the numerous eligibility requirements which have various pitfalls and complications.

    Chapters 5 and 6 cover various elections, termination of S corporation status, and means to preserve S corporation status when inadvertent violations of the eligibility rules occur.

    Chapters 7 through 12 deal with the computation and reporting of income, deductions and distributions in the normal course of the S corporation’s business activities. Included in these materials are related party dealings, and the interplay of various loss limitations imposed on the corporation and each of its shareholders.

    Chapter 13 contains a comprehensive discussion of cancellation of debt, with special emphasis on the complex interactions between an S corporation, its creditors and its shareholders. This material includes important information on elections and timing rules.

    Chapters 14 through 16 deal with the corporate level taxes on built-in gains, LIFO recapture and passive investment income.

    Chapter 17 covers Qualified Subchapter S Subsidiaries and other multi-enterprise relationships which include S corporations.

    Chapters 18 and 19 cover corporation rules concerning incorporations, redemptions and liquidations, with the special effects that S elections have on these transactions.

    Chapters 20 and 21 describe various alternatives for acquisitions and divisions of S corporations, both taxable and tax deferred.

    Appropriately, Chapter 22 concludes the book with estate planning problems and opportunities.

    This book removes some of the mystery surrounding S corporations and their complexities. Its thorough coverage, realistic examples, and tax pointers provides the reader with a unique addition to his or her tax library.

    • Chapter 1: Background and Environment
    • Chapter 2. Eligibility for the S Election
    • Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions
    • Chapter 4:. Tax Years of S Corporations
    • Chapter 5:. Corporate and Shareholder Elections
    • Chapter 6:. Income Measurement and Reporting
    • Chapter 7:. Distributions of Income
    • Chapter 8:. Corporate - Shareholder Transactions
    • Chapter 9: Shareholder Stock Basis and Debt Basis
    • Chapter 10:. Integration of Loss Limits .
    • Chapter 11:. Tax on Built-in Gains
    • Chapter 12:. Passive Investment Income
    • Chapter 13. Termination of the S Election
    • Chapter 14. Capital Structure of the S Corporation
    • Chapter 15. Contraction of the S Corporation
    • Chapter 16. Purchase and Sale of S Corporations
    • Chapter 17. Tax-Free Reorganizations
    • Chapter 18. Estate Planning Considerations
    • Chapter 19. Trusts as S Corporation Shareholders
  • Robert W. Jamison, CPA, Ph.D., is Professor of Accounting at Indiana University’s Kelley School of Business at Indianapolis. In addition to the S Corporation Taxation Guide, published annually by CCH, he has been the author of several courses published by the AICPA.

    His professional experience has included employment with Ohio University, University of Illinois, San Diego State University, Portland State University, Ernst & Young, and other national and local CPA firms. His articles have appeared in The Tax AdviserJournal of S Corporation TaxationThe Journal of Accountancy, and various other publications.

    Jamison has taught many professional education programs for national and local accounting firms and has developed material used in their continuing education programs. He has been a lecturer in AICPA programs and has developed and presented training material for several large accounting firms.

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