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- Title
S Corporation Corner.
- Authors
Walthall, Robert C.
- Abstract
The article discusses the evaluation conducted by the Treasury Inspector General for Tax Administration (TIGTA) regarding the data of the U.S. Internal Revenue Service (IRS) from processing years 2011 through 2014. It mentions that the IRS has taken actions to address hobby loss issues and outlines some indications that a significant portion still needs to be addressed. It notes the estimated number of taxpayers who may have used hobby losses in 2005 to reduce their taxable incomes.
- Subjects
CORPORATE taxes; CORPORATE finance; UNITED States. Office of Tax Policy; TAXATION of subchapter S corporations; UNITED States. Internal Revenue Service
- Publication
Journal of Passthrough Entities, 2017, Vol 20, Issue 2, p47
- ISSN
1099-7407
- Publication type
Article