Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings (E2609122)

Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. Given the rising popularity of S corporations, understanding how shareholder basis and the equity section of the balance sheet work together for tax purposes is imperative for nearly any tax practitioner.

DESIGNED FOR

CPAs and tax practitioners who work with S corporation business clients and S corporation shareholders

BENEFITS

PREREQUISITES

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ADVANCE PREPARATION

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ADDITIONAL NOTES