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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