SCorporationRulesandtheUseofS-Steptoe.doc

PRACTISING LAW INSTITUTE TAX PLANNING FOR DOMESTIC FOREIGN PARTNERSHIPS, LLCs, JOINT VENTURES OTHER STRATEGIC ALLIANCES 2012 __________________________________________________ THE S CORPORATION RULES AND THE USE OF S CORPORATIONS AS ACQUISITION VEHICLES __________________________________________________ December 2012 Mark J. Silverman Steptoe Johnson LLP Washington, D.C. Aaron P. Nocjar Steptoe Johnson llp Washington, D.C. Copyright ? 2013, Mark J. Silverman and Aaron P. Nocjar, All Rights Reserved. Internal Revenue Service Circular 230 Disclosure: As provided for in Treasury regulati