S corporations and passive loss limitations.
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)
National Society of Public Accountants
Fellows, J. A. (1988). S corporations and passive loss limitations. The National Public Accountant, 33(12), 28-33.
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