The Subchapter S Revision Act of 1982 (hereinafter referred to as Act),'which generally became effective for taxable years beginning after December 31, 1982, 1 is the most comprehensive overhaul of the eligibility, election and termination provisions in theMeale, Robert E...
QSST Elections for Testamentary Trusts--Proposed Regulations Issued. Reports the issuance of proposed regulations by the United States Internal Revenue Service and Treasury relating to qualified Subchapter S trust election f... Harvey,Carol,Kulish,... - 《Business Entities》 被引量: 0发表: 2001年...
55 (1958); see also Caplin, Income Tax Pressures on the Form of Business Organization: Is itTime for a "Doing Business II. ELECTION AND OPERATION had sufficient earnings to pay off thedebt when due, had a sinking fund, or borrowed additional operating capital destroysHrusoff, Ronald R...
Reports on key issues and developments relevant to the enactment of Subchapter S for the taxation of business operations in the U.S. Provisions and requirements; Involuntary termination of election; Implications on the taxation of small busines...
The general rule since Gammanis that even if these advances constitute equity, they will not be a second class of stock unlessthe advances are made disproportionately to actual stock holdings.Miles, J. Jeffrieswash. & lee l.rev