S Corporations: Eligibility and Election

S Corporations are distinct legal entities that elect pass-through taxation to avoid double taxation on corporate income, with strict eligibility criteria, including limits on the number and type of shareholders, which must be adhered to for maintaining this status.

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S Corporations: Eligibility and Election Overview lesson thumbnail S Corporations: Eligibility and Election Overview Introduction to S Corporations: Eligibility and Election lesson thumbnail Introduction to S Corporations: Eligibility and Election Shareholders of an S Corporation lesson thumbnail Shareholders of an S Corporation S Corporation Eligibility Requirements lesson thumbnail S Corporation Eligibility Requirements Procedure for Creating an S Corporation lesson thumbnail Procedure for Creating an S Corporation Revocation or Termination of S Corporation Status lesson thumbnail Revocation or Termination of S Corporation Status Characteristics of S Corporations lesson thumbnail Characteristics of S Corporations Separately Stated Items lesson thumbnail Separately Stated Items S Corporation Tax Forms lesson thumbnail S Corporation Tax Forms Example of Separately Stated Items lesson thumbnail Example of Separately Stated Items Accumulated Adjustments Account and Other Adjustments Account lesson thumbnail Accumulated Adjustments Account and Other Adjustments Account S Corporations: Built-in Gains Tax lesson thumbnail S Corporations: Built-in Gains Tax S Corporation Converted from a C Corporation lesson thumbnail S Corporation Converted from a C Corporation S Corporations: Eligibility and Election Summary lesson thumbnail S Corporations: Eligibility and Election Summary S Corporations: Eligibility and Election - Practice Questions lesson thumbnail S Corporations: Eligibility and Election - Practice Questions

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S Corporations
Module: 2 Concepts, 28 Lessons
S Corporations: Eligibility and Election Overview
3:48
Introduction to S Corporations: Eligibility and Election
2:21
Shareholders of an S Corporation
4:57
S Corporation Eligibility Requirements
3:09
Procedure for Creating an S Corporation
6:44
Revocation or Termination of S Corporation Status
7:38
Characteristics of S Corporations
3:24
Separately Stated Items
7:18
S Corporation Tax Forms
7:29
Example of Separately Stated Items
3:06
Accumulated Adjustments Account and Other Adjustments Account
7:01
S Corporations: Built-in Gains Tax
4:46
S Corporation Converted from a C Corporation
6:02
S Corporations: Eligibility and Election Summary
0:36
S Corporations: Eligibility and Election - Practice Questions
3:40
S Corporations: Calculations Overview
2:51
Introduction to S Corporations: Calculations
1:10
Contributions to an S Corporation
7:15
S Corporation Taxation
12:40
S Corporation Fringe Benefits
5:46
Pass-Through Loss Limitations
13:27
Shareholder's Basis in S Corporation Stock
6:40
Distributions to S Corporation Shareholders
2:38
S Corporation Tax Form Calculations
5:15
S Corporation vs. C Corporation Results
2:54
S Corporation Income and Separately Stated Items
1:01
S Corporations: Calculations Summary
0:50
S Corporations: Calculations - Practice Questions
4:11