S corporations and passive loss limitations.
Document Type
Article
Publication Date
1988
Date Issued
January 1988
Date Available
December 2013
ISSN
0027-9978
Abstract
Excerpt: “The subject of this article is not concerned with when and when not to make the S election as opposed to regular corporate status. The increased popularity of the S election is conceded. Rather, the topic of the following discussion is how, once the S election is made, the new passive loss rules implemented by the act affect the S corporation shareholder.” (p. 28)
Language
en_US
Publisher
National Society of Public Accountants
Recommended Citation
Fellows, J. A. (1988). S corporations and passive loss limitations. The National Public Accountant, 33(12), 28-33.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
COinS
Comments
Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in The National Public Accountant, 33(12), 28-33. Members of the USF System may access the full-text of the article through the authenticated link provided.