{"product_id":"9781628105612","title":"Kahn, Kahn, and Perris's Taxation of S Corporations in a Nutshell","description":"This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder’s basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corporation’s passive investment income and built-in gains.","brand":"West Academic","offers":[{"title":"Default Title","offer_id":47139442327792,"sku":"9781628105612","price":33.75,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781628105612_p0.jpg?v=1763868499","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781628105612","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}