S型与合伙企业税务处理及分类问题.pdfVIP

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ChapterFifteen

SCorporationsandPartnershipTax

I.ScorporationTax....R15-1

A.NatureofSCorporation..R15-1

B.EligibilityRequirements...R15-1

C.ElectionofSCorporationStatus……....R15-2

D.EffectofSCorporationElectiononCorporation...R15-2

E.EffectofSCorporationElectiononShareholders.R15-6

F.TerminationofSCorporationElection...R15-10

II.Par