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