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The New and Improved S Corporation
Oleh:
Gibson, David S.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 184 no. 6 (Dec. 1997)
,
page 37-42.
Topik:
CORPORATIONS
;
s corporation
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.2
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The Small Business Job Protection Act, passed by Congress in August 1996, was intended to provide tax breaks for small businesses as well as to impose tighter rules on expatriates, foreign trusts and entities doing business in Puerto Rico. Also included in the act were numerous changes to the rules governing the use of S corporations. Many of these changes - detailed in this article - improved the flexibility of this form of ownership, making it easier for such businesses to operate and for owners to transfer their interests during their lifetimes and at death. rules governing the use of S corporations. Many of these changes - detailed in this article - improved the flexibility of this form of ownership, making it easier for such businesses to operate and for owners to transfer their interests during their lifetimes and at death.
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