Practical Guide to S Corporations, 7th Edition

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The book offers an in-depth analysis of S Corporation law and practice, highlighting recent changes and Treasury regulations since 2011. It covers tax advantages, operational requirements, and shareholder qualifications, with detailed comparisons to other business entities. The text includes comprehensive chapters on S corporation subsidiaries and employee stock ownership plans (ESOPs). Enhanced with reference materials, case compilations, and practical appendices, it serves as a vital resource for practitioners navigating S corporation elections, compliance, and planning.