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S Corporation: Planning and Operation

S Corporation: Planning and Operation

By Sydney S. Traum, Michael Kosnitzky


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For over 30 years, Sydney Traum, one of the nation's leading authorities, has authored this resource considered the S Corporation taxation standard-bearer in its field. Now along with Michael Kosnitzky, Mr. Traum continues to provide quarterly analysis and updates.

Professionals at every major accounting firm in America depend on this unmatched resource for:

  • Comprehensive coverage on how the Small Business Tax Protection Act affects S corporation taxation
  • Up-to-date coverage of all the Subchapter S rules and regulations and how they affect the election, planning, operation, and termination of today's S corporations
  • Hands-on analysis, practical guidance on how to make relevant rules and regulations work for your clients
  • Filled-in tax returns (1120S), sample forms, and even step-by-step instructions on how to handle situations for which the IRS does not supply printed forms
  • Quarterly supplements that keep you posted on all relevant IRS, legislative, and judicial activity
  • Quarterly issues of S Corporation Alert shipped with every supplement to keep you absolutely current with late-breaking news

Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010041650
Table of Contents
  • Subchapter S: An Overview
  • How to Use This Loose-Leaf Service
  • ¶100 Qualifying an S Corporation
  • ¶200 Elections, Consents, and Taxable Years
  • ¶300 Terminations and Revocations
  • ¶400 Passive Investment Income
  • ¶500 Protecting the Subchapter S Election
  • ¶600 S Corporations' Taxable Income and Losses
  • ¶700 Pass-Through of Income, Losses and Other Items
  • ¶800 S Corporation's Distributions to Shareholders
  • ¶900 Fringe Benefits and Pension Plans
  • ¶1000 Tax Administration
  • ¶1100 Planning Ideas
  • ¶1200 Filled-In Tax Returns
  • ¶1300 [Reserved]
  • ¶1400 Finding Lists; Index
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