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Progar & Company, P.A.

Certified Public Accounting services for businesses and individuals

 

  S corporations

  Article descriptions

• S corporation as choice of entity
• S corporation built-in gains tax
• S corporation LIFO recapture tax
• S corporation passive income tax
• S corporations allowed to own subsidiaries
• Seven-year S corporation built-in gains tax recognition period applies for 2009 and 2010