Proposed S corporation regulations under Secs. 1367 and 1368.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1993. The length of the article is 5505 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Accountants serving S corporations and S shareholders should have a thorough knowledge of the proposed regulations under Secs. 1367 and 1368, which should take effect by the end of 1993. Areas of importance include loss limitation, accumulated adjustment accounts, redemption, distribution and loan repayment rules. The IRS has done a commendable job in offering some new planning opportunities to tax-payers, with the exception of the tightening of the statutory loss limitation provision.

Citation Details
Title: Proposed S corporation regulations under Secs. 1367 and 1368.
Author: Neil E. Tzinberg
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n6 Page: 339(8)

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