QUICKTIME VIDEO CLIPS
Note:
these are LOW resolution video clips for faster download
| Clip
from Chapter I OVERVIEW |
Advantages: C Corps over S Corps |  |
| Clip
from Chapter III ELECTION |
Late Election | |
| Clip
from Chapter V TAXES IMPOSED ON THE S CORP |
Built-In Gains: Practice and Planning | |
| Clip
from Chapter VI PASS-THROUGH INCOME |
Loss Basis for Shareholder Loans | |
| Clip
from Chapter VII DISTRIBUTIONS |
Expanding the Denominator | |
| Clip
from Chapter X SELECTED TOPICS |
Cancelled Debt Income | |
| Clip
from Chapter X SELECTED TOPICS |
ESOPS | |
| Clip
from Chapter X SELECTED TOPICS |
Interest Deductions | |