State taxation of S corporations /
" ... analyzes the numerous complexities encountered by S corporations in the state tax arena. The S corporation's hybrid nature often conflicts with the various state tax schemes it encounters in multistate business operations. This Portfolio begins with a discussion of the issues that ar...
| Main Author: | |
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| Format: | Reference Material |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[1994]-
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| Series: | Tax management multistate tax portfolios ;
1510-2nd |
| Subjects: |
Table of Contents:
- Detailed analysis. Introduction
- Achieving S corporation status
- Formation of, or conversion to, an S corporation
- State income taxation of S corporations
- Taxation of S corporation shareholders
- Shareholders adjusted basis
- Taxation of S corporation distributions
- Tax consequences of S corporation stock sales
- Taxation of S corporation stock redemptions
- Taxation of S corporation liquidations
- Taxation of S corporation reorganizaitons
- Effect of S election termination on state income taxes
- Taxes other than income taxes
- Corporate fees and taxes
- Effect of S election on various state law issues
- Working papers