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Written by one of the nation's leading authorities on S corporation taxation, this 1,000-page volume has been the standard-bearer in its field for over 30 years. Professionals at every major accounting firm in America depend on this unmatched resource for:Comprehensive coverage on how the Small Business Tax Protection Act affects S corporation taxationUp-to-date coverage of all the Subchapter S rules and regulations and how they affect the election, planning, operation, and termination of today's S corporationsHands-on analysis, practical guidance on how to make relevant rules and regulations work for your clients, filled-in tax returns (1120S), sample forms, and even step-by-step instructions on how to handle situations for which the IRS does not supply printed formsQuarterly supplements that keep you posted on all relevant IRS, legislative, and judicial activityQuarterly issues of S Corporation Alert shipped with every supplement to keep you absolutely current with late-breaking news
During World War II, Allied casualty rates in the air were high. Of the roughly 125,000 who served as aircrew with Bomber Command, 59,423 were killed or missing and presumed killed—a fatality rate of 45.5%. With odds like that, it would be no surprise if there were as few atheists in cockpits as there were in foxholes; and indeed, many airmen faced their dangerous missions with beliefs and rituals ranging from the traditional to the outlandish. Military historian S. P. MacKenzie considers this phenomenon in Flying against Fate, a pioneering study of the important role that superstition played in combat flier morale among the Allies in World War II. Mining a wealth of documents as well as a...