Operating Service
A look at what is currently available on eBay
 HP 8656A Signal Generator Operating and Service Manual US $15.00 
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 Operating & Service Manual for Hammarlund HQ-180 Radio US $9.49
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 HP 435A Power Meter: Operating And Service Manual US $.99
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Connor is the sole owner of Service Enterprises (SE). SE earned net operating income of?
Connor is the sole owner of Service Enterprises (SE). SE earned net operating income of
$90,000 during the year and had a long-term capital loss of $12,000. Connor withdrew $45,000 of the profit from SE. How should Connor report this information on his individual tax return for 2006 if SE is a Proprietor, a C –Corporation ,or a S- Corporation?
Regarding the nature of the $45K: Since Connor is the SOLE owner, is he doing all the work (performing the services)? A shareholder’s share of Subchapter S corporation taxable income is not subject to self-employment tax--HOWEVER, if the shareholder performs services for the corporation, the shareholder must be paid a reasonable wage (subject to FICA, FUTA, and state unemployment taxes).
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June 6th, 2008 in
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