Health and Accident Insurance for "2%" S Corporation Shareholders

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T02:20:08.000
dc.date.accessioned 2020-06-29T22:54:39Z
dc.date.available 2020-06-29T22:54:39Z
dc.date.embargo 2017-11-13
dc.date.issued 2006-11-10
dc.description.abstract <p>Recent developments<strong>1 </strong>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.<strong>2 </strong>The problem is particularly acute for sole shareholders of S corporations.<strong>3</strong></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol17/iss22/1/
dc.identifier.articleid 1852
dc.identifier.contextkey 11040383
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol17/iss22/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3283
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol17/iss22/1/AgLawDigest_v17n22_01.pdf|||Fri Jan 14 17:50:02 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Health and Accident Insurance for "2%" S Corporation Shareholders
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 012b69d1-9b79-4678-bfeb-527183828cef
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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