Year: 2025
Type: article
Abstract: The basic scheme of Subchapter S has already been thoroughly explained and discussed, and there is an extensive literature dealing with particular Subchapter S problems. It is the purpose of this article to focus on recent litigation in three especially troublesome areas, where the actual requirements or effects of a Subchapter S election necessitate foresight and careful planning to enable the shareholders of an electing corporation to obtain the maximum tax advantage. These areas are corporate distributions, the net operating loss passthrough, and the single class of stock rule.
Source: eYLS (Yale Law School)
Author: Rogoff, Martin A.
Institution: University of Maine School of Law
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7062327641
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