先进的 税 Planning S Corporations - 税 Staff Essentials

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Intricacies of the S corporation form

S corporations represent a special tax structure with unique rules and limitations. Become familiar with matters related to S corporations:

• 以S公司股票为基础
• 补偿计划
• Use of qualified subchapter S subsidiaries
• S corporations in estate planning

Updated for recent developments

It's important to stay current on legislation and IRS publications that affect S corporations. Learners gain insight into the procedures that the IRS issued in recent years to cure a defective S corporation election.

课程内容还包括:

• Recently released revenue procedures
• 新的私人信件裁决
• Other key pronouncements that are crucial to providing quality services to S corporation 客户端s

谁将受益

• Managers and 合作伙伴s in public accounting firms
• CPA sole proprietors specializing in taxation of S corporations
• 税务筹划专业人士

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• 以S公司股票为基础
• 分布
• 补偿计划
• Qualified subchapter S subsidiaries
• Liquidations, reorganizations, and redemptions
• Estate planning and the use of trusts
• 节199

学习成果

• Interpret the rules relating to the adjustment of basis in stock by S corporation shareholders.
• Calculate gain and loss on the distribution of property.
• Apply the distribution ordering rules when an S corporation has accumulated earnings and profits.
• Evaluate the rules concerning fringe benefits received by and expenses incurred by S corporation shareholder-employees.
• Apply the rules relating to qualified subchapter S subsidiaries (QSubs).
• Assess the corporate reorganization rules on S corporations.
• Calculate the 节199 deduction.