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Taxation of S Corporation Distributions (TSCD)
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Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

7/18/2017
When: Tuesday , July 18 , 2017
8:00 am - 10:00 am
Where: Webcast/Webinar
United States
Contact: April Deneault
801-466-8022


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Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

 

  • Tax rules that apply to S corporation distributions
  • How the presence of earnings and profits in the S corporation impacts the character of an S corporation distribution
  • How distributions from the Accumulated Adjustments Account, the Previously Taxed Income Account, the Earnings and Profits Account, and the Other Account are taxed to S corporation shareholders
  • Elections that can be made that result in a more favorable distributional tax effect
  • Understand the taxation of S Corporation distributions
Any tax practitioner who wishes to understand the rules relating to S corporation cash and property distributions

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