Sections
-
1.1361-0
§ 1.1361-0 Table of contents. -
1.1361-1
§ 1.1361-1 S corporation defined. -
1.1361-2
§ 1.1361-2 Definitions relating to S corporation subsidiaries. -
1.1361-3
§ 1.1361-3 QSub election. -
1.1361-4
§ 1.1361-4 Effect of QSub election. -
1.1361-5
§ 1.1361-5 Termination of QSub election. -
1.1361-6
§ 1.1361-6 Effective date. -
1.1362-0
§ 1.1362-0 Table of contents. -
1.1362-1
§ 1.1362-1 Election to be an S corporation. -
1.1362-2
§ 1.1362-2 Termination of election. -
1.1362-3
§ 1.1362-3 Treatment of S termination year. -
1.1362-4
§ 1.1362-4 Inadvertent terminations and inadvertently invalid elections. -
1.1362-5
§ 1.1362-5 Election after termination. -
1.1362-6
§ 1.1362-6 Elections and consents. -
1.1362-7
§ 1.1362-7 Effective dates. -
1.1362-8
§ 1.1362-8 Dividends received from affiliated subsidiaries. -
1.1363-1
§ 1.1363-1 Effect of election on corporation. -
1.1363-2
§ 1.1363-2 Recapture of LIFO benefits. -
1.1366-0
§ 1.1366-0 Table of contents. -
1.1366-1
§ 1.1366-1 Shareholder's share of items of an S corporation. -
1.1366-2
§ 1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders. -
1.1366-3
§ 1.1366-3 Treatment of family groups. -
1.1366-4
§ 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders. -
1.1366-5
§ 1.1366-5 Effective/applicability date. -
1.1367-0
§ 1.1367-0 Table of contents. -
1.1367-1
§ 1.1367-1 Adjustments to basis of shareholder's stock in an S corporation. -
1.1367-2
§ 1.1367-2 Adjustments to basis of indebtedness to shareholder. -
1.1367-3
§ 1.1367-3 Effective/Applicability date. -
1.1368-0
§ 1.1368-0 Table of contents. -
1.1368-1
§ 1.1368-1 Distributions by S corporations. -
1.1368-2
§ 1.1368-2 Accumulated adjustments account (AAA). -
1.1368-3
§ 1.1368-3 Examples. -
1.1368-4
§ 1.1368-4 Effective date and transition rule. -
1.1371-1
§ 1.1371-1 Distributions of money by an eligible terminated S corporation. -
1.1371-2
§ 1.1371-2 Impact of Audit PTTP on ETSC Period. -
1.1374-0
§ 1.1374-0 Table of contents. -
1.1374-1
§ 1.1374-1 General rules and definitions. -
1.1374-2
§ 1.1374-2 Net recognized built-in gain. -
1.1374-3
§ 1.1374-3 Net unrealized built-in gain. -
1.1374-4
§ 1.1374-4 Recognized built-in gain or loss. -
1.1374-5
§ 1.1374-5 Loss carryforwards. -
1.1374-6
§ 1.1374-6 Credits and credit carryforwards. -
1.1374-7
§ 1.1374-7 Inventory. -
1.1374-8
§ 1.1374-8 Section 1374(d)(8) transactions. -
1.1374-9
§ 1.1374-9 Anti-stuffing rule. -
1.1374-10
§ 1.1374-10 Effective date and additional rules. -
1.1375-1
§ 1.1375-1 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts. -
1.1377-0
§ 1.1377-0 Table of contents. -
1.1377-1
§ 1.1377-1 Pro rata share. -
1.1377-2
§ 1.1377-2 Post-termination transition period. -
1.1377-3
§ 1.1377-3 Applicability dates. -
1.1378-1
§ 1.1378-1 Taxable year of S corporation.