共 50 条
- [2] PROP REGS ON BUILT-IN GAINS TAX PROVIDE LONG-AWAITED GUIDANCE FOR S-CORPORATIONS JOURNAL OF TAXATION, 1993, 78 (04): : 202 - 208
- [5] COMPREHENSIVE GUIDANCE ON S-CORPORATION BUILT-IN GAINS TAX LIMITS USE OF LOSSES JOURNAL OF TAXATION, 1995, 82 (05): : 266 - 271
- [6] TAX PLANNING OPPORTUNITIES USING S-CORPORATIONS UNDER THE TAX-REFORM ACT OF 1986 TAXES, 1987, 65 (08): : 552 - 559
- [7] DEPLETION PROBLEMS FOR S-CORPORATIONS AND PARTNERSHIPS JOURNAL OF TAXATION, 1988, 68 (03): : 176 - 179
- [8] CONSEQUENCES OF USING S-CORPORATIONS AS PARTNERS JOURNAL OF TAXATION, 1990, 72 (06): : 324 - 328
- [10] FSC DIVIDENDS ARE NOT DEDUCTIBLE BY S-CORPORATIONS JOURNAL OF TAXATION, 1994, 80 (01): : 35 - 35