Part VII - HAWAII S CORPORATION INCOME TAX ACT
- Section 235-121 - Title; definitions; federal conformity; construction
- Section 235-122 - Taxation of an S corporation and its shareholders
- Section 235-123 - Modification and characterization of income
- Section 235-124 - Basis and adjustments
- Section 235-125 - Carryforwards and carrybacks; loss limitation
- Section 235-125.5 - Transition rule
- Section 235-126 - Part-year residence
- Section 235-127 - Distributions
- Section 235-128 - Returns; shareholder agreements; mandatory payments
- Section 235-129 - Tax credits
- Section 235-130 - LIFO recapture