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Tables of Contents for 2001 S Corporation Taxation Guide
Chapter/Section Title
Page #
Page Count
Preface
xiii
About the Electronic Files
xv
Disc Contents
xviii
Part I. Preparation and the Election
Background and Environment
3
16
Eligibility for the S Election
19
44
C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions
63
32
Tax Years of S Corporations
95
22
Corporate and Shareholder Elections
117
64
Part II. Operating the S Corporation
Income Measurement and Reporting
181
66
Distributions of Income
247
62
Corporate-Shareholder Transactions
309
52
Shareholder Stock Basis and Debt Basis
361
42
Integration of Loss Limits
403
50
Part III. Corporate-Level Taxes and Termination
Tax on Built-in Gains
453
84
Passive Investment Income
537
46
Termination of the S Election
583
60
Part IV. Relationship to Other Tax and Accounting Rules
Capital Structure of the S Corporation
643
58
Contraction of the S Corporation
701
44
Acquisitions and Dispositions of S Corporations
745
54
Tax-Free Reorganizations
799
46
Estate Planning Considerations
845
44
Statutory and Regulatory Authority
889
20
Finding Lists
909
24
Index
933