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In this course, the intricacies of setting up and terminating an S corporation are detailed and taxation is discussed. The numerous advantages and disadvantages of this entity are identified to help practitioners determine whether the S corporation is most suitable for their clients. Eligible domestic corporations can avoid double taxation by electing to be treated as an S corporation under the rules of Subchapter S. Subchapter S provides an optional method of corporate taxation and allows small business corporations to elect unusual tax treatment. The S corporation is taxed like a partnership, but in other respects, S corporations are taxed like C corporations.

Additional Course Details

  • Author: Danny Santucci
  • Publisher: Ultimate CPE Editorial Staff
  • Course Level: Overview
  • Pre-Requisites: General Understanding of Federal Income Taxation
  • Interactive: Yes
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