skip to content
S corporations--formation and termination Preview this item
ClosePreview this item
Checking...

S corporations--formation and termination

Author: Samuel P Starr; Greg W Smith; Horacio E Sobol; Tax Management Inc.
Publisher: Arlington, Va. : Tax Management Inc., ©2009-
Series: Tax management portfolios, 730-3rd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated -- either  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Additional Physical Format: Online version:
Starr, Samuel P.
S corporations, formation and termination.
Arlington, VA : Tax Management, ©2009-
(OCoLC)60398265
Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Samuel P Starr; Greg W Smith; Horacio E Sobol; Tax Management Inc.
ISBN: 9781558717022 1558717021
OCLC Number: 471775745
Notes: "This portfolio revises and supersedes 730-2nd T.M."
Description: 1 volumes (loose-leaf) : illustrations ; 28 cm.
Contents: Detailed analysis. Introduction --
Qualification as a small business corporation --
Electing S corporation status --
Terminations: S corporation status and shareholder interests --
Formation and capitalization --
Procedural issues --
State and local taxation --
Table of worksheets.
Series Title: Tax management portfolios, 730-3rd.
Responsibility: by Samuel P. Starr, Greg W. Smith, Horacio E. Sobol.

Abstract:

" ... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated -- either voluntarily or involuntarily -- and the mechanisms for obtaining relief for an inadvertent termination and for obtaining permission to re-elect to be an S corporation within five years of a termination."

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/471775745> # S corporations--formation and termination
    a schema:Book, schema:CreativeWork ;
    library:oclcnum "471775745" ;
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/5091326142#Place/arlington_va> ; # Arlington, Va.
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/vau> ;
    rdfs:comment "Unknown 'gen' value: upl" ;
    schema:about <http://experiment.worldcat.org/entity/work/data/5091326142#Topic/subchapter_s_corporations_taxation_united_states> ; # Subchapter S corporations--Taxation--United States
    schema:about <http://id.worldcat.org/fast/1204155> ; # United States.
    schema:about <http://id.worldcat.org/fast/1136401> ; # Subchapter S corporations--Taxation
    schema:about <http://id.worldcat.org/fast/1121366> ; # Small business--Taxation--Law and legislation
    schema:about <http://id.loc.gov/authorities/subjects/sh2008111763> ; # Small business--Taxation--Law and legislation--United States
    schema:about <http://id.loc.gov/authorities/classification/KF6289> ;
    schema:bookFormat library:ContinuallyUpdatedBook ;
    schema:contributor <http://viaf.org/viaf/103569292> ; # Greg W. Smith
    schema:contributor <http://viaf.org/viaf/147736479> ; # Tax Management Inc.
    schema:contributor <http://viaf.org/viaf/7139170> ; # Horacio E. Sobol
    schema:copyrightYear "2009/" ;
    schema:creator <http://viaf.org/viaf/18830907> ; # Samuel P. Starr
    schema:datePublished "2009/2016" ;
    schema:description "Detailed analysis. Introduction -- Qualification as a small business corporation -- Electing S corporation status -- Terminations: S corporation status and shareholder interests -- Formation and capitalization -- Procedural issues -- State and local taxation -- Table of worksheets."@en ;
    schema:description "" ... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated -- either voluntarily or involuntarily -- and the mechanisms for obtaining relief for an inadvertent termination and for obtaining permission to re-elect to be an S corporation within five years of a termination.""@en ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/5091326142> ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/5091326142#Series/tax_management_portfolios> ; # Tax management portfolios ;
    schema:isSimilarTo <http://www.worldcat.org/oclc/60398265> ;
    schema:name "S corporations--formation and termination"@en ;
    schema:productID "471775745" ;
    schema:publication <http://www.worldcat.org/title/-/oclc/471775745#PublicationEvent/arlington_va_tax_management_inc_2009> ;
    schema:publisher <http://experiment.worldcat.org/entity/work/data/5091326142#Agent/tax_management_inc> ; # Tax Management Inc.
    schema:workExample <http://worldcat.org/isbn/9781558717022> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/471775745> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/5091326142#Agent/tax_management_inc> # Tax Management Inc.
    a bgn:Agent ;
    schema:name "Tax Management Inc." ;
    .

<http://experiment.worldcat.org/entity/work/data/5091326142#Place/arlington_va> # Arlington, Va.
    a schema:Place ;
    schema:name "Arlington, Va." ;
    .

<http://experiment.worldcat.org/entity/work/data/5091326142#Series/tax_management_portfolios> # Tax management portfolios ;
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/471775745> ; # S corporations--formation and termination
    schema:name "Tax management portfolios ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/5091326142#Topic/subchapter_s_corporations_taxation_united_states> # Subchapter S corporations--Taxation--United States
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh2008112342> ;
    schema:name "Subchapter S corporations--Taxation--United States"@en ;
    .

<http://id.loc.gov/authorities/subjects/sh2008111763> # Small business--Taxation--Law and legislation--United States
    a schema:Intangible ;
    schema:name "Small business--Taxation--Law and legislation--United States"@en ;
    .

<http://id.worldcat.org/fast/1121366> # Small business--Taxation--Law and legislation
    a schema:Intangible ;
    schema:name "Small business--Taxation--Law and legislation"@en ;
    .

<http://id.worldcat.org/fast/1136401> # Subchapter S corporations--Taxation
    a schema:Intangible ;
    schema:name "Subchapter S corporations--Taxation"@en ;
    .

<http://id.worldcat.org/fast/1204155> # United States.
    a schema:Place ;
    schema:name "United States." ;
    .

<http://viaf.org/viaf/103569292> # Greg W. Smith
    a schema:Person ;
    schema:familyName "Smith" ;
    schema:givenName "Greg W." ;
    schema:name "Greg W. Smith" ;
    .

<http://viaf.org/viaf/147736479> # Tax Management Inc.
    a schema:Organization ;
    schema:name "Tax Management Inc." ;
    .

<http://viaf.org/viaf/18830907> # Samuel P. Starr
    a schema:Person ;
    schema:familyName "Starr" ;
    schema:givenName "Samuel P." ;
    schema:name "Samuel P. Starr" ;
    .

<http://viaf.org/viaf/7139170> # Horacio E. Sobol
    a schema:Person ;
    schema:familyName "Sobol" ;
    schema:givenName "Horacio E." ;
    schema:name "Horacio E. Sobol" ;
    .

<http://worldcat.org/isbn/9781558717022>
    a schema:ProductModel ;
    schema:isbn "1558717021" ;
    schema:isbn "9781558717022" ;
    .

<http://www.worldcat.org/oclc/60398265>
    a schema:CreativeWork ;
    rdfs:label "S corporations, formation and termination." ;
    schema:description "Online version:" ;
    schema:isSimilarTo <http://www.worldcat.org/oclc/471775745> ; # S corporations--formation and termination
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.