Table of Contents
Chapter 1 - S Corporations - Section 1
Passthrough Entities - 20% Deduction
Electing Small Business Trusts
Exception for S Corporation ESOP - '512
Affiliated Groups & Subsidiaries
Chapter 1 - Section 1 Review Questions
Chapter 1 - S Corporations - Section 2
Allocation Based On Normal Accounting Rules
Annualization of 1120 Short Year
S Corporation Income & Expense
Interest Expense on Debt-Financed Distributions
Carryover of C Corporation NOLs
Sales or Exchanges of Stock or Securities
Figuring the Tax on Excess Net Passive Income
Chapter 1 - Section 2 Review Questions
Chapter 1 - S Corporations - Section 3
Reducing Corporate Capital Gains
Figuring Corporate Taxable Income
Recapture of Investment Credit
Estimated Corporate Tax Payments
Accumulated Adjustments Account (AAA)
Post-Termination Distributions
Appreciated Property Distributions
Shareholders Treatment Of S Corporation Items
Optional 10-year Write-Off of Tax Preferences
Chapter 1 - Section 3 Review Questions
Chapter 1 - Section 1 Review Questions Feedback
Chapter 1 - Section 2 Review Questions Feedback
Chapter 1 - Section 3 Review Questions Feedback