Current developments (part II)

Operational issues of S corporations are discussed, including use of losses, cancellation of debt income, installment sales and bad debts. Treasury issued final regulations under Sec. 338(h)(10).

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Bibliographic Details
Published in:The Tax Adviser 2001-11, Vol.32 (11), p.774
Main Authors: Karlinsky, Stewart S, Burton, Hughlene
Format: Article
Language:English
Subjects:
C corporations
Compensation
Corporate profits
Court decisions
Debt cancellation
Elections
Federal court decisions
Guarantees
Installment sales
Limited partnerships
Loans
Passive activity
S corporations
Stockholders
Tax courts
Taxpayers
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Description
Summary:Operational issues of S corporations are discussed, including use of losses, cancellation of debt income, installment sales and bad debts. Treasury issued final regulations under Sec. 338(h)(10).
ISSN:0039-9957