Small Business Corporations and Their Shareholders

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.