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When Congress passed the Small Business Job Protection Act of 1996, for the first time several banks and thrifts were allowed to elect S status; see Sec.
The Small Business Job Protection Act of 1996 and other laws passed in recent years have facilitated entrepreneurs' access to S corporations, he said, but more liberal reform is necessary to broaden and ease entry into these entities, which offer a limited number of investors--currently not more than 75--protection from corporate creditors, the ability to deduct business losses on shareholders' individual tax returns and freedom from double taxation.
You might have missed it in the everything-but-the-kitchen-sink Small Business Job Protection Act of 1996, but a provision in the law almost doubles the amount that a couple with a nonworking spouse can contribute to individual retirement accounts.
ESBTs: The ESBT is the "new kid on the block" The Small Business Job Protection Act of 1996 (SBJPA) amended Sec.
The exclusion was finally repealed by section 1602(a) of the Small Business Job Protection Act of 1996.
As examples, he cited the revisions to section 1494(c) in the Small Business Job Protection Act of 1996 and the uniform capitalization provisions in the 1986 Tax Reform Act.
22, 1996 For splitting employee benefit plan interests in the case of divorce; new form language may not provide all the answers for divorcing couples Tuesday's Small Business Job Protection Act of 1996 includes a section calling for the IRS to develop sample language for Qualified Domestic Relations Orders (QDROs), the legal order used to split employee benefit plan interests, by Jan.
This means that an S corporation can participate as a corporate entity in a reorganization; see the Committee Reports to the Small Business Job Protection Act of 1996, Section 1310.