Seminar Replay - S Corporation Taxation Course - Chapters 10 and 11 - Passive Investment Income and S Corp Terminations

Robert W. Jamison
July 21, 2017

S Corporation Taxation Course - Chapters 10 and 11 - Passive Investment Income and S Corp Terminations

The following topics were reviewed:

Chapter 10

  • Definitions of Passive Investment Income
  • Excess Net Passive Income
  • Computation of Tax
  • Waiver of Passive Investment Income Tax
  • Termination of the S Election Due To Excess Passive Income
  • Planning Strategies for Passive Investment Income

Chapter 11

  • Post-Termination Transition Period
  • Inadvertent Terminations

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