Seminar Replay - S Corporation Taxation Course - Chapter 2 - Shareholder Stock and Debt Basis

Robert W. Jamison
July 20, 2017

S Corporation Taxation Course - Chapter 2 - Shareholder Stock and Debt Basis

The following topics are reviewed:

  • Introduction
  • Stock basis
  • Debt Basis
  • Guarantees and Similar Arrangements
  • Loans From Parties Related To Shareholders
  • Debt Basis Regulation Section 1.1366-2
  • Stock Basis Adjustments
  • Adjustments to Basis of S Corporation Debt
  • Repayment of Debt
  • Miscellaneous Basis Problems
  • Basis Cannot Be Determined By An Audit Of The S Corporation
  • Alternative Minimum Tax Basis

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