S corporations

Article Abstract:

The Small Business Job Protection Act of 1996, comprising 17 separate modifications to Subchapter S, is aimed at fostering further tax and transactional impartiality between S corporations and various pass-through totalities. Estate planners will gain from a number of the more significant amendments by enabling accumulation or discretionary trusts to become S stockholders and by allowing the exchange of S stock to charity.

Public Finance Activities, Administration of General Economic Programs, Small Business Aid Programs, Corporate Tax Administration, Methods, Taxation, Corporate taxes, Tax administration, Tax planning, Estate planning, Tax policy, Small business assistance

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S corporations

Article Abstract:

Proposed regulations on single class of stock for subchapters corporations redefine the buy-sell and redemption agreement terms set by the Oct 5, 1990 regulations. Distribution and liquidation proceeds for s corporations' shares of stocks are covered by stricter terms under 1991 Proposed Regulations, while the 1990 Regulations allowed more relaxed conditions for agreements and identical rights.

Stocks, Buy-sell agreements

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S Corporations - New Law Liberalizes S Corporation Provisions

Article Abstract:

The author explains the effects of the Small Business Job Protection Act of 1996 with its 17 separate amendments to Subchapter S. This promoted greater tax and transactional neutrality between S corporations and other pass-through entities.

United States, Corporation law

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