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ISBN: 9780808040712 Offer Number: 10030001-0007 Pages: 1216 Binding: Hardbound Volumes: 1 CCH's Federal Taxation: Comprehensive Topics (2016) is a popular teacher-created combination first- and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation.It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice.Payments made to officers of the corporation are wages that are subject to the FICA tax rate, which is lower than the self-employment tax that you would have to pay as a sole proprietor. First, you will need to pay a corporation tax on the income that is earned by the corporation.Second, you will need to pay personal income tax for any wages that are paid to you by the corporation.provides guidance on navigating the tax code, both present and future, so you can provide the most benefit to your corporation or shareholders.You’ll get the deep understanding of complex tax matters you need to make the best tax decisions and develop the best corporate tax strategies.Talking to a tax attorney now is critical to your understanding of what the IRS and other regulators require.

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The regulations being proposed under IRC Secs 13 provide the particulars of adjustments to stock basis and distributions to S corporation stockholders.The amount of the tax basis determines the tax treatment of such items as flow-through losses and corporate distributions.Many S shareholders have two investments in the corporation - the investment in corporate stock and loans made to the corporation.The consequences of distributions to the shareholders and the corporation are discussed further.Shareholders in an S corporation must keep careful track of their tax basis.

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