Title

S corporations and passive loss limitations.

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

1988

Date Issued

January 1988

Date Available

December 2013

ISSN

0027-9978

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)

Comments

Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in The National Public Accountant, 33(12), 28-33. Members of the USF System may access the full-text of the article through the authenticated link provided.

Language

en_US

Publisher

National Society of Public Accountants

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.