Small Business Corporations and Their Shareholders
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 1.1366-3 Treatment of family groups.
- § 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation…
- § 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…
- § 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.
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