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- 26 CFR 1.1361-4 · -4 Effect of QSub election.
- 26 CFR 1.1361-5 · -5 Termination of QSub election.
- 26 CFR 1.1361-6 · -6 Effective date.
- 26 CFR 1.1362-0 · -0 Table of contents.
- 26 CFR 1.1362-1 · -1 Election to be an S corporation.
- 26 CFR 1.1362-2 · -2 Termination of election.
- 26 CFR 1.1362-3 · -3 Treatment of S termination year.
- 26 CFR 1.1362-4 · -4 Inadvertent terminations and inadvertently invalid elections.
- 26 CFR 1.1362-5 · -5 Election after termination.
- 26 CFR 1.1362-6 · -6 Elections and consents.
- 26 CFR 1.1362-7 · -7 Effective dates.
- 26 CFR 1.1362-8 · -8 Dividends received from affiliated subsidiaries.
- 26 CFR 1.1363-1 · -1 Effect of election on corporation.
- 26 CFR 1.1363-2 · -2 Recapture of LIFO benefits.
- 26 CFR 1.1366-0 · -0 Table of contents.
- 26 CFR 1.1366-1 · -1 Shareholder's share of items of an S corporation.
- 26 CFR 1.1366-2 · -2 Limitations on deduction of passthrough items of an S corporation to its shareholders.
- 26 CFR 1.1366-3 · -3 Treatment of family groups.
- 26 CFR 1.1366-4 · -4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders.
- 26 CFR 1.1366-5 · -5 Effective/applicability date.
- 26 CFR 1.1367-0 · -0 Table of contents.
- 26 CFR 1.1367-1 · -1 Adjustments to basis of shareholder's stock in an S corporation.
- 26 CFR 1.1367-2 · -2 Adjustments to basis of indebtedness to shareholder.
- 26 CFR 1.1367-3 · -3 Effective/Applicability date.
- 26 CFR 1.1368-0 · -0 Table of contents.
- 26 CFR 1.1368-1 · -1 Distributions by S corporations.
- 26 CFR 1.1368-2 · -2 Accumulated adjustments account (AAA).
- 26 CFR 1.1368-3 · -3 Examples.
- 26 CFR 1.1368-4 · -4 Effective date and transition rule.
- 26 CFR 1.1371-1 · -1 Distributions of money by an eligible terminated S corporation.
- 26 CFR 1.1371-2 · -2 Impact of Audit PTTP on ETSC Period.
- 26 CFR 1.1374-0 · -0 Table of contents.
- 26 CFR 1.1374-1 · -1 General rules and definitions.
- 26 CFR 1.1374-2 · -2 Net recognized built-in gain.
- 26 CFR 1.1374-3 · -3 Net unrealized built-in gain.
- 26 CFR 1.1374-4 · -4 Recognized built-in gain or loss.
- 26 CFR 1.1374-5 · -5 Loss carryforwards.
- 26 CFR 1.1374-6 · -6 Credits and credit carryforwards.
- 26 CFR 1.1374-7 · -7 Inventory.
- 26 CFR 1.1374-8 · -8 Section 1374(d)(8) transactions.
- 26 CFR 1.1374-9 · -9 Anti-stuffing rule.
- 26 CFR 1.1374-10 · -10 Effective date and additional rules.
- 26 CFR 1.1375-1 · -1 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts.
- 26 CFR 1.1377-0 · -0 Table of contents.
- 26 CFR 1.1377-1 · -1 Pro rata share.
- 26 CFR 1.1377-2 · -2 Post-termination transition period.
- 26 CFR 1.1377-3 · -3 Applicability dates.
- 26 CFR 1.1378-1 · -1 Taxable year of S corporation.
- 26 CFR 1.1374-1A · -1A Tax imposed on certain capital gains.
- 26 CFR 1.1381-1 · -1 Organizations to which part applies.
- 26 CFR 1.1381-2 · -2 Tax on certain farmers' cooperatives.
- 26 CFR 1.1382-1 · -1 Taxable income of cooperatives; gross income.
- 26 CFR 1.1382-2 · -2 Taxable income of cooperatives; treatment of patronage dividends.
- 26 CFR 1.1382-3 · -3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
- 26 CFR 1.1382-4 · -4 Taxable income of cooperatives; payment period for each taxable year.
- 26 CFR 1.1382-5 · -5 Taxable income of cooperatives; products marketed under pooling arrangements.
- 26 CFR 1.1382-6 · -6 Taxable income of cooperatives; treatment of earnings received after patronage occurred.
- 26 CFR 1.1382-7 · -7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
- 26 CFR 1.1383-1 · -1 Computation of tax where cooperative redeems nonqualified written notices of allocation.
- 26 CFR 1.1385-1 · -1 Amounts includible in patron's gross income.
- 26 CFR 1.1388-1 · -1 Definitions and special rules.
- 26 CFR 1.1394-0 · -0 Table of contents.
- 26 CFR 1.1394-1 · -1 Enterprise zone facility bonds.
- 26 CFR 1.1396-1 · -1 Qualified zone employees.
- 26 CFR 1.1397E-1 · E-1 Qualified zone academy bonds.
- 26 CFR 1.1398-1 · -1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.
- 26 CFR 1.1398-2 · -2 Treatment of section 465 losses in individuals' title 11 cases.
- 26 CFR 1.1398-3 · -3 Treatment of section 121 exclusion in individuals' title 11 cases.
- 26 CFR 1.1400L(b)-1 · L(b)-1 Additional first year depreciation deduction for qualified New York Liberty Zone property.
- 26 CFR 1.1400Z2-0 · Z2-0 Table of Contents.
- 26 CFR 1.1400Z2(a)-1 · Z2(a)-1 Deferring tax on capital gains by investing in opportunity zones.
- 26 CFR 1.1400Z2(b)-1 · Z2(b)-1 Inclusion of gains that have been deferred under section 1400Z-2(a).
- 26 CFR 1.1400Z2(c)-1 · Z2(c)-1 Investments held for at least 10 years.
- 26 CFR 1.1400Z2(d)-1 · Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses.
- 26 CFR 1.1400Z2(d)-2 · Z2(d)-2 Qualified opportunity zone business property.
- 26 CFR 1.1400Z2(e)-1 · Z2(e)-1 [Reserved]
- 26 CFR 1.1400Z2(f)-1 · Z2(f)-1 Administrative rules- penalties, anti-abuse, etc.
- 26 CFR 1.1401-1 · -1 Tax on self-employment income.
- 26 CFR 1.1402(a)-1 · (a)-1 Definition of net earnings from self-employment.
- 26 CFR 1.1402(a)-2 · (a)-2 Computation of net earnings from self-employment.
- 26 CFR 1.1402(a)-3 · (a)-3 Special rules for computing net earnings from self-employment.
- 26 CFR 1.1402(a)-4 · (a)-4 Rentals from real estate.
- 26 CFR 1.1402(a)-5 · (a)-5 Dividends and interest.
- 26 CFR 1.1402(a)-6 · (a)-6 Gain or loss from disposition of property.
- 26 CFR 1.1402(a)-7 · (a)-7 Net operating loss deduction.
- 26 CFR 1.1402(a)-8 · (a)-8 Community income.
- 26 CFR 1.1402(a)-9 · (a)-9 Puerto Rico.
- 26 CFR 1.1402(a)-10 · (a)-10 Personal exemption deduction.
- 26 CFR 1.1402(a)-11 · (a)-11 Ministers and members of religious orders.
- 26 CFR 1.1402(a)-12 · (a)-12 Continental shelf and certain possessions of the United States.
- 26 CFR 1.1402(a)-13 · (a)-13 Income from agricultural activity.
- 26 CFR 1.1402(a)-14 · (a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
- 26 CFR 1.1402(a)-15 · (a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
- 26 CFR 1.1402(a)-16 · (a)-16 Exercise of option.
- 26 CFR 1.1402(a)-17 · (a)-17 Retirement payments to retired partners.
- 26 CFR 1.1402(a)-18 · (a)-18 Split-dollar life insurance arrangements.
- 26 CFR 1.1402(b)-1 · (b)-1 Self-employment income.
- 26 CFR 1.1402(c)-1 · (c)-1 Trade or business.
- 26 CFR 1.1402(c)-2 · (c)-2 Public office.
- 26 CFR 1.1402(c)-3 · (c)-3 Employees.