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