search query: @journal_id 50 / total: 1038
reference: 254 / 1038
| Author: | Starr, S. |
| Title: | S corporation reform on the move |
| Journal: | Journal of Accountancy
1995 : AUG, VOL. 180:2, p. 31-33 |
| Index terms: | ACCOUNTING FINANCE COMPANIES |
| Language: | eng |
| Abstract: | Businesses operating as S corporations are hindered by tax rules that limit their growth and ability to obtain financing. The S corporation laws are complex and contain traps that reduce the benefits of S status. Concern has grown because an increasing number of companies have adopted the S corporation format. Help has arrived via the S Corporation Reform Act of 1995 (S 758), introduced in the Senate in May. This article discusses the proposed legislation and the problems it would solve. |
SCIMA