Sections 338(h)(10), 336(e), & S Corporations On-Demand

Topics include a basic overview of the election, reasons to and not to elect, what transactions qualify for the election, treatment of specific asset types and liabilities, treatment of built-in-gain, installment sales, and non-participating owners, reporting requirements, when to utilize the parallel IRC section 336 rules, and state-specific issues for multi-state filings.

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