S corporation current developments: S corporation eligibility and elections, operations, procedural changes and reorganizations.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1993. The length of the article is 4842 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: The tax status of S corporations underwent some significant changes due to letter rulings and court decisions between Sep 1, 1992 and Jul 1993. Changes in S corporation eligibility and the status of trusts are discussed, along with letter rulings and court decisions pertaining to elections, operations including recognition of income and debt and procedural and reorganization issues.

Citation Details
Title: S corporation current developments: S corporation eligibility and elections, operations, procedural changes and reorganizations.
Author: Stewart S. Karlinsky
Publication:The Tax Adviser (Magazine/Journal)
Date: October 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n10 Page: 623(7)

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