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hope you find our professional tax research articles comprehensive and informative.Parker Tax Pro Library gives you unlimited online access all of our past Biweekly Tax Bulletins, 22 volumes of expert analysis, 250 Client Letters, Bob Jennings Practice Aids, time saving election statements and our comprehensive, fully updated primary source library.

The new entity then continues the business of the S corporation.An S shareholder can increase S stock basis for any period by the sum of the following items determined with respect to that shareholder for such period: (1) the items of income (including tax-exempt income), loss, deduction, or credit the separate treatment of which could affect the liability for tax of any shareholder; (2) any nonseparately computed income or loss; and (3) the excess of the deductions for depletion over the basis of the property subject to depletion.The basis of each shareholder's stock in the S corporation is decreased for any period (but not below zero) by the sum of: (1) distributions by the corporation that were not includible in the S shareholder's income; (2) the items of loss, deduction, or credit the separate treatment of which could affect the liability for tax of any shareholder; (3) any nonseparately computed loss; (4) any expense of the corporation not deductible in computing its taxable income and not properly chargeable to a capital account; and (5) the amount of the shareholder's deduction for depletion for any oil and gas property held by the S corporation to the extent such deduction does not exceed the proportionate share of the adjusted basis of such property allocated to the shareholder.Barbara Bryniarski CPA, MST Executive Editor at Parker Tax Publishing Disclaimer: This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations.This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.According to the IRS, it is seeing these conversions where the S corporation's primary business is property development or homebuilding.