Federal Income Taxation of S Corporations
Chapter 1: History and Future of Subchapter S
Chapter 2: Uses of S Corporations
Chapter 3: Eligibility to Elect Under Subchapter S
Chapter 4: Mechanics of S Corporation Election
Chapter 5: Termination of Subchapter S Status
Chapter 6: Organization, Capitalization, and Shareholders' Agreements
Chapter 7: Taxation of Income, Losses, Deductions, and Credits
Chapter 8: Distributions
Chapter 9: Basis of Stock & Debt
Chapter 10: S Corps in Partnerships and Limited Liability Companies
Chapter 11: Compensation
Chapter 12: Corporate Reorganizations and Divisions
Chapter 13: Liquidations, Redemptions, Sales, and Purchases
Chapter 14: Financially Distressed S Corporations and Shareholders
Chapter 15: Death of a Shareholder or Trust Beneficiary
Chapter 16: Procedural Matters
Chapter 17: Tax Pitfalls
Appendix A. Checklists and Forms
Appendix B. The Legislative History of Subchapter S Federal Taxation of Partnerships & Partners
Chapter 1: An Overview of Subchapter K
Chapter 2: Selection of the Form of Business Organization
Chapter 3: Defining Partnerships and Partners for Tax Purposes
Chapter 4: Receipt of a Partnership Interest in Exchange for a Contribution of Property
Chapter 5: Transfer of a Partnership Interest in Exchange for Services
Chapter 6: Determining the Basis of a Partner's Partnership Interest
Chapter 7: Basis Consequences of Partnership Liabilities
Chapter 8: Determining a Partner's Share of Partnership Liabilities for Basis Purposes
Chapter 9: Tax Accounting for Partnership Operations
Chapter 10: Determining the Partners' Distributive Shares
Chapter 11: Distributive Share Allocations in Connection With Shifts in the Partners' Interests
Chapter 12: Termination of a Partnership
Chapter 13: Transactions Between Partnerships and Partners
Chapter 14: Family Partnerships
Chapter 15: Sales, Exchanges, and Other Transfers of
Partnership Interests
Chapter 16: Transfers of Interests in Collapsible Partnerships
Chapter 17: Incorporation of a Partnership
Chapter 18: Bailing Out of Tax-Shelter Partnerships
Chapter 19: Distributions That Do Not Alter the Partners' Interests in Section 751 Property
Chapter 20: Post-Distribution Consequences to the Distributee
Chapter 21: Distributions That Alter the Partners' Interests in Section 751 Property
Chapter 22: Payments in Liquidation of the Interest of a Retired or Deceased Partner
Chapter 23: Special Problems Relating to the Death of a Partner
Chapter 24: Optional Adjustments to the Basis of Partnership Assets in Connection With Transfers of Partnership Interests
Chapter 25: Optional Adjustments to the Basis of Partnership Assets in Connection With Distributions of Partnership Assets
Chapter 26: Special Basis Adjustments in Connection With Distributions to Transferee-Partners: Section 732(d) Limited Liability Companies: Tax & Business Law
Chapter 1: Introduction
Chapter 2: Tax Classification
Chapter 3: Choice of Entity: Tax and Nontax Comparison
Chapter 4: Entity Comparison: Limited Liability Company Versus S Corporation
Chapter 5: Mechanics of Creating the Entity
Chapter 6: The Members' Liability Shield
Chapter 7: Governance: Management Structure and the Power to Bind the Entity
Chapter 8: Exit Rights of Members (Entity Continues)
Chapter 9: Entity Dissolution
Chapter 10: Fiduciary Duty
Chapter 11: Are LLC Membership Interests "Securities"?
Chapter 12: Conversions of Existing Operations: Limited Liability Companies and Other Business Entities
Chapter 13: Uniform Limited Liability Company Act
Chapter 14: Delaware Limited Liability Company Act
Chapter 15: Limited Liability Partnerships and Limited Liability Limited Partnerships
Chapter 16: Publicly Traded LLCs
Appendix A. Constitutive Documents
Appendix B. Limited Liability Partnership Acts
Appendix C. The Delaware Limited Liability Company Act [New] Partnership Taxation
Chapter 1: General Concepts of Partnership Taxation
Chapter 2: The Family Partnership
Chapter 3: Limited Partnerships/Limited Liability Companies
Chapter 4: Forming the Partnership: Expenses of Formation; Contributions of Property; Contributions of Services
Chapter 5: Partner's Basis for Partnership Interest
Chapter 6: Partnership Liabilities
Chapter 7: At Risk Limitation on Deduction of Partnership Loss
Chapter 8: Passive Activity Losses
Chapter 9: Operating the Partnership
Chapter 10: Partner's Distributive Shares: Special and Retroactive Allocations
Chapter 11: Transactions Between Partners and Partnerships or Between Commonly Controlled Partnerships
Chapter 12: Sale, Exchange, or Other Disposition of Partnership Interest
Chapter 13: Distribution of Partnership Property Not Involving Changes in Proportionate Interests in "Hot Assets"
Chapter 14: Distributions of Partnership Property That Change Proportionate Interests in Partnership "Hot Assets"
Chapter 15: Section 736 Payments to Retiring Partner or to Successor of Deceased Partner
Chapter 16: Termination of a Partnership
Chapter 17: Death of a Partner
Chapter 18: The Professional Partnership
Chapter 19: Tax Shelters
Chapter 20: Partnership Level Audit
Chapter 21: International Partnerships
Chapter 22: Preparing Partnership Agreements Subchapter S Taxation
Chapter 1: Subchapter S Corporation and Nonelecting Corporation
Chapter 2: Subchapter S Corporation Compared to Partnership
Chapter 3: Subchapter S Corporation Compared to Limited Liability Company
Chapter 4: Applicability or Desirability of Subchapter S Election in Special Situations
Chapter 5: Effect of Election on Particular Deductions and Credits
Chapter 6: Some Pitfalls of Subchapter S Election
Chapter 7: Number of Shareholders
Chapter 8: Types of Shareholders
Chapter 9: One Class of Stock
Chapter 10: Other Requirements
Chapter 11: Sources of Income
Chapter 12: Timing of Election
Chapter 13: Manner of Making Election
Chapter 14: Shareholder Consents
Chapter 15: Effect of Election on Corporation
Chapter 16: Taxation of Shareholders: Passthrough of Income, Deductions, Losses and Credit
Chapter 17: Taxation of Shareholders--Capital Gains and Losses
Chapter 18: Losses and Deductions
Chapter 19: Basis of Stock and Indebtedness Owing to Shareholders
Chapter 20: Shifting of Income Among Family Members
Chapter 21: Corporate Returns and Tax Years
Chapter 22: Distributions: Corporations Without Accumulated Earnings and Profits
Chapter 23: Distributions: Corporations with Accumulated Earnings and Profits
Chapter 24: Money Distributions and Undistributed Taxable Income
Chapter 25: Prior Law--Distributions of Previously Taxed Income
Chapter 26: Nonmonetary Distributions
Chapter 27: Summary: Source and Effect of Distributions
Chapter 28: Taxable Sales and Liquidations
Chapter 29: Reorganizations
Chapter 30: Death of Shareholder
Chapter 31: Involuntary Termination
Chapter 32: Voluntary Termination
Chapter 33: Shareholders' Agreements
Chapter 34: Other Considerations
Chapter 35: Internal Revenue Service Publication 589 |
