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Basis in Pass Through Entities

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					Suggesting reading links for more information on Basis in Pass Through Entities.

Provided by the National Society of Accountants
Prepared by Bill Parrish for attendees of the 2009 IRS Nationwide Tax Forums

Stock and Debt Basis in S Corporations http://www.irs.gov/businesses/small/article/0,,id=203101,00.html Tax Year End Requirements http://www.irs.gov/irb/2006-45_IRB/ar13.html Passive Activity Loss http://www.irs.gov/businesses/small/article/0,,id=146337,00.html Wage Compensation for S Corporation Shareholders http://www.irs.gov/newsroom/article/0,,id=200293,00.html Late Election Relief http://www.irs.gov/newsroom/article/0,,id=174675,00.html Information on Form 6198 – (Required Reading) http://www.irs.gov/instructions/i6198/ch01.html Instructions for Form 2553 http://www.irs.gov/instructions/i2553/ch01.html Publication 935 – Passive Activity Rules http://www.irs.gov/publications/p925/ix01.html Penalty on Late Filed Elections http://www.irs.gov/formspubs/article/0,,id=210604,00.html Disposition of Sec 179 Property http://www.irs.gov/instructions/i4797/ch02.html Fringe Benefit Taxation http://www.irs.gov/publications/p15b/ar02.html


				
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