Current developments - eligibility, elections and terminations; operations; and legislation. (regarding S corporations): 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, 1997. The length of the article is 6292 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: Many administrative changes resulted from the Small Business Job Protection Act of 1996 for S corporation tax law from Sept 1996 through Aug 1997. S corporation eligibility, terminations, and characterization of operations have been affected by the act. Other legislative changes which increase the efficacy of S corporations are also discussed.

Citation Details
Title: Current developments - eligibility, elections and terminations; operations; and legislation. (regarding S corporations)
Author: Stewart S. Karlinsky
Publication:The Tax Adviser (Magazine/Journal)
Date: October 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n10 Page: 634(7)

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