Chapter 03 - Election of Certain Small Business Corporations-(S Corporations)
- Section 35-3-08-03-100 - Definitions:
- Section 35-3-08-03-101 - Conformity with Internal Revenue Code
- Section 35-3-08-03-102 - Election by S corporation (§§ 3-08-03-102 — 3-08-03-102.01)
- Section 35-3-08-03-103 - Corporation undistributed taxable income taxed to shareholders
- Section 35-3-08-03-104 - Net Operating losses involving S corporations
- Section 35-3-08-03-105 - Special rules application to capital gains
- Section 35-3-08-03-106 - Adjustments to the basis of stock of, and indebtedness owing shareholders
- Section 35-3-08-03-107 - Special rules
- Section 35-3-08-03-108 - Special tax (Federal) on S corporations (§§ 3-08-03-108 — 3-08-03-108.01)
- Section 35-3-08-03-109 - Liability of corporation
- Section 35-3-08-03-110 - Liability of shareholders (§§ 3-08-03-110 — 3-08-03-110.01)
- Section 35-3-08-03-111 - Resident shareholders in nonresident (foreign) S corporation (§§ 3-08-03-111 — 3-08-03-111.01)
- Section 35-3-08-03-112 - Filing requirements (§§ 3-08-03-112 — 3-08-03-112.06)
- Section 35-3-08-03-113 - Reserved
- Section 35-3-08-03-114 - Reserved