S-Corporations: Inadvertent Terminations | Practical Law

S-Corporations: Inadvertent Terminations | Practical Law

A Practice Note discussing voluntary, involuntary, and inadvertent terminations of S-corporation status under the US federal income tax rules. This Note also addresses the tax consequences of a terminating event and potential relief for inadvertent terminations.

S-Corporations: Inadvertent Terminations

Practical Law Practice Note w-036-0682 (Approx. 14 pages)

S-Corporations: Inadvertent Terminations

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
A Practice Note discussing voluntary, involuntary, and inadvertent terminations of S-corporation status under the US federal income tax rules. This Note also addresses the tax consequences of a terminating event and potential relief for inadvertent terminations.