SMALL BUSINESS CORPORATIONS AND THEIR SHAREHOLDERS

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