An update on S corporations

10/13/2013 | Tax Adviser, The

Several major developments affecting S corporations took place in the past year, including the extension of the 5-year built-in gains recognition period, court decisions, Internal Revenue Service guidance and regulations. Stewart Karlinsky, CPA, and Hughlene Burton, CPA, discuss recent changes and present tax planning ideas for S corporations and their shareholders.

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Tax Adviser, The

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