Abstract
Excerpt: “The subject of this article is not concerned with when and when not to make the S election as opposed to regular corporate status. The increased popularity of the S election is conceded. Rather, the topic of the following discussion is how, once the S election is made, the new passive loss rules implemented by the act affect the S corporation shareholder.” (p. 28)
Original language | American English |
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Journal | Default journal |
State | Published - Jan 1 1988 |