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S-Corp

69-Page Lesson Workbook

39 Minute Lesson Video

Lesson Contents

Introduction
Formation
Operation
Termination
Re-Election
3 S-Corps Taxes
– LIFO Recapture Tax
– Built-In Gains Tax
– Tax on Passive Investment Income

Accounting Rules
Basis
Income
Separately-Stated Items
Income Allocation
AAA Accounts
OAA Account
Distributions to Shareholders
Loss Limitations

Sample Lesson Images

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