ORIGINAL REFERENCES
Read the source.
Government publications and guidance linked from the guides. Read the applicable year and effective dates before relying on a rule.
IRS: S corporation compensation and medical insurance issues ↗IRS: Paying yourself ↗IRS: S corporation stock and debt basis ↗IRS Publication 541: Partnerships ↗IRS: Publication 15, Employer’s Tax Guide ↗IRS: Employee benefits ↗IRS: Choosing a retirement plan ↗IRS: Publication 560, Retirement Plans for Small Business ↗IRS: Estimated taxes ↗IRS: Publication 15-B, Employer’s Tax Guide to Fringe Benefits ↗IRS: Publication 463, Travel, Gift, and Car Expenses ↗IRS: One-participant 401(k) plans ↗IRS: Publication 587, Business Use of Your Home ↗IRS: Simplified Employee Pension plan ↗IRS: Defined benefit plan ↗IRS: Publication 542, Corporations ↗IRS: Family employees ↗IRS: Publication 334, Tax Guide for Small Business ↗