{"title": "The S corporation answer book", "key": "/works/OL9214237W", "authors": [{"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL3058831A"}}, {"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL2803644A"}}], "type": {"key": "/type/work"}, "subjects": ["Subchapter s corporations", "Subchapter S corporations", "Taxation", "Miscellanea"], "covers": [10984117, 12453288], "latest_revision": 4, "revision": 4, "created": {"type": "/type/datetime", "value": "2009-12-11T00:02:57.207917"}, "last_modified": {"type": "/type/datetime", "value": "2026-06-03T22:43:34.768426"}}