Automatic relief where non-shareholder community property spouse fails to sign form 2553

Article Abstract:

The section of The United States law rev. Proc. 2004-35, 2004-23 IRB 1029 is discussed. This section provides automatic relief for invalid S elections occurring because a non shareholder spouse having a community property interesting the stock of an S corporation failed to sign the form 2553, S corporation election.

S corporations, Amendments (Parliamentary practice)

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Small steps versus radical action

Article Abstract:

The contents of Subchapter S, a law regulating the business incorporation for the small businesses has been many times reformed and even replaced. The changes took place in the ruling and its implications for the small business are discussed.

Small Business, Corporation law, SOHO

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Disguised sales of property to a partnership

Article Abstract:

The limits of Section 707(a)(2)(A) of disguised sales of property to a partnership regulations on property transfers are presented.

Partnership distributions

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