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- Title
S Corporation Corner.
- Authors
Toner, Nelson A.
- Abstract
The article offers information on the Code Section 108 application regulation that was proposed by the U.S. Treasury Department to disregard entities such as qualified subchapter S subsidiary. It explores the meaning of the term 'insolvency' under the said Code Section mentioning that the section contains special operational rules concerning bankruptcy and insolvency exception. It adds that the said Code Section applies to taxpayer who seeks to obtain the benefits of the section.
- Subjects
SUBSIDIARY corporations; UNITED States. Dept. of the Treasury; BRANCHES (Business enterprises); REVENUE rulings; BANKRUPTCY; GOVERNMENT revenue procedures; LAW
- Publication
Journal of Passthrough Entities, 2011, Vol 14, Issue 5, p31
- ISSN
1099-7407
- Publication type
Article