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Taxation Essentials of LLCs and Partnerships. Larry Tunnell
Читать онлайн.Название Taxation Essentials of LLCs and Partnerships
Год выпуска 0
isbn 9781119722298
Автор произведения Larry Tunnell
Жанр Бухучет, налогообложение, аудит
Издательство John Wiley & Sons Limited
12 12 Many partnerships also maintain a set of GAAP books and records, which may differ from the “book” records required under Section 704(b).
13 13 Note, however, that if the shareholder does not withdraw a reasonable salary as compensation for any services rendered on behalf of the S corporation, some or all of his or her pass-through income may be reclassified as wages or salary income.
14 14 Section 1402(a)(13).
15 15 Proposed Reg. Sec. 1.1402(a)-2(h)(2), issued January 13, 1997, and not yet replaced by permanent regulations as of the date of this publication.
16 16 Proposed Reg. Sec. 1.1402(a)-2(h)(5) and (6)(iii), issued January 13, 1997, and not yet replaced by permanent regulations as of the date of this publication.
17 17 Proposed Reg. Sec. 1.1402(a)-2(h)(4), issued January 13, 1997, and not yet replaced by permanent regulations as of the date of this publication.
18 18 Proposed Reg. Sec. 1.1402(a)-2(i) Example (i), issued January 13, 1997, and not yet replaced by permanent regulations as of the date of this publication.
19 19 Proposed Reg. Sec. 1.469-5(e)(3)(i)(B).
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