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Banking Taxation: Implications of Proposed Revisions Governing S-Corporations on Community Banks
Banking Taxation: Implications of Proposed Revisions Governing S-Corporations on Community Banks
 
Our Price: $25.00
Year: 2000
Pages: 66
Binding Paperback

Product Code: 0756704030

Description
 
Thomas J. McCool (au); William B. Shear (au). Studies certain rules that affect decisions by banks to elect S-corp. status for Fed. tax purposes. Banks were permitted to elect S-corp. status for the first time beginning in 1997. Banking industry representatives have cited a number of obstacles that banks face when converting to S-corp. status. Possible revisions to the tax rules were proposed to address these obstacles & would generally expand the banking &, in some cases, other industries’ eligibility to elect S-corp. status. The objectives of this report were to: (1) analyze possible revisions to the rules governing S-corp.; & (2) determine the potential impact such revisions might have, primarily on community banks. Charts & tables.

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