Seminar Replay - S Corporation Taxation Course - Chapter 4 - Distributions From S Corp to Shareholders

Robert W. Jamison
July 20, 2017

S Corporation Taxation Course - Chapter 4 - Distributions From S Corp to Shareholders

The following topics were reviewed: 

  • Distribution Rules in General
  • Corporations with no Accumulated Earnings and Profits
  • Corporations with Accumulated Earnings and Profits
  • Property Distributions
  • Elections to Treat Distributions as Dividends
  • Constructive Distributions: Pitfalls and Opportunities
  • The Case of the Gradually Disappearing
  • Accounting and Reporting of Distributions

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