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Practical Guide to S Corporations (7th Edition), by Michael Schlesinger, J.D., LL.M.
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Practical 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 Schlesinger's 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.
- Sales Rank: #292590 in Books
- Published on: 2015-08-14
- Original language: English
- Number of items: 1
- Dimensions: 10.00" h x 7.00" w x 1.75" l, .0 pounds
- Binding: Perfect Paperback
- 560 pages
About the Author
Michael Schlesinger, J.D., LL.M., is an attorney who practices in New York with more than 40 years of tax practice experience. He is the author of several books and numerous articles on taxation. He has been frequently quoted in various national publications such as the New York Times, Fortune Small Business and Smart Money. Additionally, Mr. Schlesinger authored several tax columns in national publications including Variety and The Practical Accountant. He has also taught courses on business entities for 11 years at Pace University School of Law.
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