Examines tax changes under the 1982 Subchapter S Revision Act. Eligibility requirements imposed on S corporations; Expansion of the definition of qualified subchapter S trust; Passive investment income limitations; Tax-exempt status of subchapter S corporations.Silversmith...
CHAPTER 1 GENERAL PROVISIONS Subchapter A. SHORT TITLE AND RESERVATION OF POWER § 1.01. Short title § 1.02. Reservation of power to amend or repeal Subchapter B. FILING DOCUMENTS § 1.20. Requirements for documents; extrinsic facts § 1.21. Forms § 1.22. Filing, service, and copying fees ...
the senior securities may not be subject to any contractual restrictions on transfer (except that the Treasury and its transferees will not effect any transfer that requires the participating institution to become subject to periodic reporting requirements under Sections 13 or 15(d) of the...