The Adviser's Guide to S Corporations: Tax Compliance and Planning Strategies

Take advantage of the S Corp rules using the latest business and tax strategies. Numerous examples and practice tips will help you illustrate and explain complex S corp rules and concepts to your clients. Using the information in this guide, you can explain to your clients the advantages and disadvantages of incorporating and operating as an S Corp.

The Guide covers the complete S Corp life cycle including:

• Tax Planning
• Elections, Terminations and Revocations
• Limited Liability
• Allocation Methods
• Passthrough of Losses and Credits
• How To Determine Whether an S Corporation Is Subject to Tax
• Built-In Gains Tax
• Business Credit Recapture
• Carryover of Losses
• Reasonable and Excessive Compensation
• Section 1244 Stock
• Distributions
• Subsidiary Corporations
• And more!

Note: The PDF version of this product is an electronic download file that will be accessible immediately after completing your purchase. Access to this file – from the My Download page – expires 90 days from purchase date.

Please note this product purchase is non-refundable. For more information about this product or service concerns, please contact the AICPA Service Center at service@aicpa.org or call 888-777-7077.