? ??? ???? ????? ??? 20???? ???? ??. ??? ?? ???? ??? ??? ????? ???? ??? ??? ???? ??? ??? ??? ??? ??? ?? ????? ?? ??? ??? ??.

?? ????? ????? ?? ?????? ??? ?? ???? ??? ??? ??. ????? ?? ??? ?? ?? ???? ???? ??, ?? ???? ?? ??? ?? ??? 2001?? ?????.

??? ? ??? 100% ???? ??? ??. ?? ??? C-Corporation???? 4? ? C-Corporation? ??? ?? ??? ?? ?? ?? ? ?? ??? ???? ?? CPA ? ?? ? S-Corporation?? ?????. ??? S-Corporation?? ???? ???? ??? ???? ????.

(1) ??? ?? ? ????? ??.

(2) ??? ?? ??? ??? ?? ????? estate? ???? ??. ???? ????, ????, ????? ????? S-Corporation ??? ? ? ??.

(3) ???? ?? 100?? ?? ??? ??.

(4) ??? one class ??? ???? ??? ??.

(5) ??? ??? ??? ???? ?? financial institute, insurance company, ??? domestic international sales ????? ???? ??.

??? ??? ?? ?? projection? ?? ?, ?? ?? ? Built?in Gain Tax Issue(?? BIG)? ???? ?????. ??? ??? ??? ?? ???. ?? ?? ???? ??? ?? ???.

C-Corporation ????? ??? ???? ??? ?? ???? ???? ?? ??? ??? ?? ????? ?? shareholder level?? ? ??? ???? ??.

??? S-Corporation? ??? ?? ??? ??? ?? ??? ??? ??. S-Corporation? ????? ?? ???? ??? ??? ??? ????? ?? ??? ???? ??.

Built-in Gain Tax? C-Corporation ???? ???? ??? ?? corporation level? ??? ??? ?? ???? ? S-Corporation?? ??? ???? ?? ??? ???? ???.

C-Corporation? S-Corporation?? ??? ??? ? ??? ??? ?? ??? ??(fair market value)?? ?? ????(adjusted basis)? ? Built-in Gain? ???? ??.

?? ??? ?? ????? ???? ? ? ?? Built-in Gain? ?? ?? ?? ?? ??? ?? ????? ??? ?? Built-in Gain? ???? ??. ?? ?? ?? 50??? ??? ????? 30????? 20???? ??? ??(Built-in Gain)? ??? ?? ???.

?? ??? S-Corporation? C-Corporation????? ?? ? ??? ??? ?? ? Built-in Gain ??? ??? ?? ??? ??? ?? C-Corporation???? ?? ???? ??? ???? ? ???.

S-Corporationd? ?? ?? BIG? ?? ?? ? ??? ?? 35%? gain ??? ???? ?? ??? ??? ???.

??? S-Corporation? BIG tax payment?S-Corporation? taxable income ?? ?? ??? ???. ?? ??? BIG tax? ? ???? ??, ??? ???.

?? ?? ? ??? ??? ???? ????? ?? ??? ?? ? ??? gain? ?? BIG tax? ???? ?? ???. ??(213)384-1189

<??? ????? ? IRS ???>