S Corporations Demystified
 

QUICKTIME VIDEO CLIPS

 
Note: these are LOW resolution video clips for faster download
 
   
Clip from Chapter I
OVERVIEW
Advantages: C Corps over S Corps QT
   
Clip from Chapter III
ELECTION
Late Election QT
   
Clip from Chapter V
TAXES IMPOSED ON THE S CORP
Built-In Gains: Practice and Planning QT
   
Clip from Chapter VI
PASS-THROUGH INCOME
Loss Basis for Shareholder Loans QT
   
Clip from Chapter VII
DISTRIBUTIONS
Expanding the Denominator QT
   
Clip from Chapter X
SELECTED TOPICS
Cancelled Debt Income QT
   
Clip from Chapter X
SELECTED TOPICS
ESOPS
   
Clip from Chapter X
SELECTED TOPICS
Interest Deductions QT