tailieunhanh - Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 22: S corporations

The purpose of this chapter is: Describe the requirements and process to elect S corporation status; explain the events that terminate the S corporation election; describe operating issues relating to S corporation accounting periods and methods, and explain income and loss allocations and separately stated items;. | Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 22: S corporations