The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the

This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authorita

This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effec

The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate for