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      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).