26 CFR Topic
Small Business Corporations and Their Shareholders
June 25, 2020
§
1.1362-2
Termination of election
§
1.1362-3
Treatment of S termination year
§
1.1362-4
Inadvertent terminations and inadvertently invalid elections
§
1.1366-2
Limitations on deduction of passthrough items of an S corporation to its 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
§
1.1362-5
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
§
1.1366-3
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
§
1.1374-9
Anti-stuffing rule
§
1.1374-10
Effective date and additional rules
§
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
§
1.1374-0
Table of contents
§
1.1375-1
Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts
§
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
§
1.1377-0
Table of contents
§
1.1377-1
Pro rata share
§
1.1377-2
Post-termination transition period
§
1.1377-3
Effective dates
§
1.1378-1
Taxable year of S corporation
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