Annual Report of the American Bar Association: Including Proceedings of the ... Annual Meeting, 115. sējums,1. izdevumsHeadquarters Office, 1995 |
No grāmatas satura
1.–3. rezultāts no 19.
464. lappuse
... shareholders who are residents of the taxing state . For federal income tax purposes , the S corporation shareholder's basis in the stock of the corporation , as well as in any debt owed to the shareholder by the corporation , has three ...
... shareholders who are residents of the taxing state . For federal income tax purposes , the S corporation shareholder's basis in the stock of the corporation , as well as in any debt owed to the shareholder by the corporation , has three ...
470. lappuse
... shareholder . ( d ) ( 1 ) Any loss or deduction of an S Corporation which is disallowed pursuant to subsection ( b ) for the corporation's last Taxable Period as an S Corporation shall be treated as incurred by a shareholder on the last ...
... shareholder . ( d ) ( 1 ) Any loss or deduction of an S Corporation which is disallowed pursuant to subsection ( b ) for the corporation's last Taxable Period as an S Corporation shall be treated as incurred by a shareholder on the last ...
476. lappuse
... shareholder of a former S corporation ( i ) may receive the ben- efit of a loss disallowed during the last S period due to the shareholder's lack of stock and debt basis , to the extent the shareholder makes capital contributions to the ...
... shareholder of a former S corporation ( i ) may receive the ben- efit of a loss disallowed during the last S period due to the shareholder's lack of stock and debt basis , to the extent the shareholder makes capital contributions to the ...
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THE MIDYEAR MEETING | 1 |
Report of the Treasurer 49 9883 | 49 |
Report of the Executive Director and Chief Operating Officer | 63 |
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