Detail Taking the "Sting" Out of S Corporations' Earnings and Profits   Oleh:  [s.n] Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 211 no. 1 (Jan. 2011), page 48-51. Topik: TAX / BUSINESS & INDUSTRY Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Under current tax law, an S corporation cannot produce earnings and profits (E&P); only C corporations can. However, if the S corporation was previously a C corporation, it may have accumulated E&P from years when it was a C corporation. Similarly, if an S corporation was a party to a tax-free reorganization with another corporation that had accumulated E&P, the S corporation may have inherited the other corporation’s accumulated E&P. S corporations that have accumulated C corporation E&P can have both problems and opportunities. This article examines both and explores solutions. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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