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| Most tax practitioners understand the tax rules surrounding the operation of an S corporation. However, there are some interesting points that should be noted at the initial incorporation of an S corporation, and at the time of liquidation.
S Corporations: Formation and Liquidation reviews these issues, including:
- Formation of the S Corporation
- Carryover and substitution of basis
- Receipt of boot and the recognition of gain
- Liabilities, shareholder gain and the case of zero tax basis
- Code Sec. 1244 issues at formation
- Liquidation of the S Corporation
- Liquidating distributions and related parties
- Liquidation of notes payable to shareholders
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 $40.00 |
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Field of Study: Taxes
Prerequisites: Basic understanding of S corporation taxation
Level: Intermediate
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