S Corporations

    S Corporations Guidance 


    This section provides public access to comments on legislation and administrative guidance in the S Corporation Tax area. It also provides Tax Section members with practice tools related to S Corporations and their shareholders.

    News and Developments

    Below are recent articles developments in this area:


    Recent Advocacy Issues

    • In a March 12, 2013 letter, the AICPA provided comments to the IRS on the Form 1120S and instructions




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