'Separately stated' presentation slideshows

Subchapter S (Day 2)

Subchapter S (Day 2). Robert R. Oliva, Ph.D., LL.M., J.D., CPA. University of Arkansas at Little Rock. Introduction. Tax effect of S election Subchapter S taxes BIG/PII Recapture Shareholder taxes: Pass Throughs: Separately stated Not separately stated. Tax Effect of S Election on S.

925 views • 78 slides

1k views • 67 slides

Chapter 15

Chapter 15. S Corporations. The Big Picture (slide 1 of 2). Fowle, Inc., has been a C corp. for a number of years, earning taxable income of less than $100,000 per year. The company has accumulated its earnings for a variety of business needs and has not paid dividends to date.

647 views • 64 slides

Chapter 12

Chapter 12. S Corporations. The Big Picture (slide 1 of 2). Fowle, Inc., has been a C corp. for a number of years, earning taxable income of less than $100,000 per year. Thus, the business has been subject to the lower C corporation tax rates.

634 views • 63 slides

Chapter 12

Chapter 12. S Corporations. The Big Picture (slide 1 of 2). Cane, Inc., has been a C corp. for a number of years, earning taxable income of less than $100,000 per year. Thus, the business has been subject to the lower C corporation tax rates.

746 views • 61 slides

Chapter 22

Chapter 22. S Corporations. The Big Picture (slide 1 of 2). Cane, Inc., has been a C corp. for a number of years, earning taxable income of less than $100,000 per year. Thus, the business has been subject to the lower C corporation tax rates.

714 views • 59 slides

Chapter 12

Chapter 12. S Corporations. The Big Picture (slide 1 of 2). Cane, Inc., has been a C corp. for a number of years, earning taxable income of less than $100,000 per year. Thus, the business has been subject to the lower C corporation tax rates.

661 views • 59 slides