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Chapter 12 presenatation

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Chapter 12 S Corporations
The Big Picture (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Subchapter S Issues (slide 1 of 6) ,[object Object],[object Object],[object Object]
Subchapter S Issues (slide 2 of 6) ,[object Object],[object Object]
Subchapter S Issues (slide 3 of 6) ,[object Object],[object Object],[object Object]
Subchapter S Issues (slide 4 of 6) ,[object Object],[object Object],[object Object],[object Object]
Subchapter S Issues (slide 5 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Subchapter S Issues (slide 6 of 6) ,[object Object]
When to Elect S Corp Status ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 3 One Class of Stock ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Making the Election (slide 1 of 3) ,[object Object],[object Object],[object Object]
Making the Election (slide 2 of 3) ,[object Object],[object Object],[object Object]
Making the Election (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 6 Making The Election ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]
Computation of Taxable Income (slide 1 of 2) ,[object Object],[object Object],[object Object]
Computation of Taxable Income (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Flow-Through of S Corporation Items
Separately Stated Items ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Allocation of Income and Loss (slide 1 of 2) ,[object Object],[object Object]
Allocation of Income and Loss (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 1 of 7) ,[object Object],[object Object]
S Corporation Distributions (slide 2 of 7) ,[object Object],[object Object],[object Object]
S Corporation Distributions (slide 3 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 4 of 7) ,[object Object],[object Object],[object Object]
S Corporation Distributions (slide 5 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 6 of 7) ,[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 7 of 7) ,[object Object],[object Object],[object Object]
Distributions of Property ,[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 4 of 4) ,[object Object],[object Object],[object Object]
Treatment of Losses (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Treatment of Losses (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 34 Net Operating Loss ,[object Object],[object Object],[object Object],[object Object]
At-Risk Rules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive Losses and Credits ,[object Object],[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 3 of 4) ,[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Computation of Built-in Gains Tax (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]
Computation of Built-in Gains Tax (slide 2 of 2) ,[object Object],[object Object]
The Big Picture – Example 41 Built-in Gains Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 2 of 3) ,[object Object],[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 3 of 3) ,[object Object],[object Object]
Refocus On The Big Picture (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]

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Chapter 12 presenatation

  • 1. Chapter 12 S Corporations
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  • 25. Flow-Through of S Corporation Items
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