{"product_id":"practical-guide-to-s-corporations-9780808041078","title":"Practical Guide to S Corporations","description":"\u003cp\u003ePractical Guide to S Corporations (Seventh Edition) is written by noted practitioner  author and lecturer Michael Schlesinger. This new Seventh Edition contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the Fifth Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction  as well as cases  rulings and pronouncements issued since the Ffith Edition. Comprised of fifteen chapters  this book starts by considering the tax advantages of electing S corporation status. The middle chapters  Chapters 2-12  detail the operations of S corporations  discussing statutory requirements  taxpayers who qualify as shareholders  and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies  partnerships  and C corporations. Chapter 14 discusses S corporation subsidiaries  and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. The book also includes detailed reference material. The Index provides the best access to particular information  but the Contents in Detail can be used as a second index for quick entry into the topics. The Appendices supply sample language that can be used in practice  and the Case Table and Finding Lists compile all of the cases  statutes  rulings  and regulations documented throughout the chapters. S corporations are the most popular business entity type  and this updated CCH resource helps practitioners understand and manage individual S corps election  compliance  tax  planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the Michael Schlesingers real-world insights and crystal-clear analysis of even the most complex subjects. Through its straight-forward explanations  generous examples and helpful pointers  Practical Guide to S Corporations provides quick-answers that time-burdened professional s value. Even the most experienced tax and legal professional will find clarity and helpful insight when a particular Code provision or Regulation causes confusion.\u003c\/p\u003e","brand":"My Store","offers":[{"title":"Default Title","offer_id":67931514699829,"sku":"ByrdShop_080804107X","price":247.03,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0627\/8139\/0901\/files\/9780808041078.jpg?v=1794213463","url":"https:\/\/atxbooks.com\/products\/practical-guide-to-s-corporations-9780808041078","provider":"ATX Books","version":"1.0","type":"link"}