Journal Issue:
Agricultural Law Digest: Volume 17, Issue 22
Agricultural Law Digest: Volume 17, Issue 22
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Article
Cases, Regulations, and Statutes
(
2006-11-10)
Article
Health and Accident Insurance for "2%" S Corporation Shareholders
(
2006-11-10)
Recent developments1 have called into question the availability of the “above-the-line” deduction for federal income tax purposes for “2 percent” shareholders of S corporations under certain circumstances.2 The problem is particularly acute for sole shareholders of S corporations.3