108 resultados — página 1 de 6
- 26 CFR §1.701-1Partners, not partnership, subject to tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
election of certain partnerships to be taxed as domestic corporations, see section 1361 and the regulations thereunder
- 26 CFR §1.1362-1Election to be an S corporation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Except as provided in § 1.1362-5, a small business corporation as defined in section 1361 may elect to be an S corporation under section 1362(a). An election
- 26 CFR §1.1361-2Definitions relating to S corporation subsidiaries.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
means any domestic corporation that is not an ineligible corporation (as defined in section 1361(b)(2) and the regulations thereunder), if— (1) 100 percent of the stock of such ... corporation. For purposes of satisfying the 100 percent stock ownership requirement in section 1361(b)(3)(B)(i) and paragraph (a)(1) of this section— (1) Stock of a corporation
- 26 CFR §1.1361-3QSub election.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
which the QSub election is made must meet all the requirements of section 1361(b)(3)(B) at the time the election is made and for all periods for which ... effective. (2) Manner of making election. Except as provided in section 1361(b)(3)(D) and § 1.1361-5(c) (five-year prohibition on re-election), an S corporation may elect
- 26 CFR §1.1361-1S corporation defined.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
qualified subchapter S trust (as defined in section 1361(d)(3)) if an election under section 1361(d)(2) applies with respect to any corporation the stock of which ... described in section 1361(c)(2)(A) if such trust would qualify for a QSST election under section 1361(d) or an ESBT election under section 1361
- 26 CFR §1.1362-4Inadvertent terminations and inadvertently invalid elections.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation made a valid election under section 1362(a) or section 1361(b)(3) and the election terminated or the corporation made an election under section 1362(a) or section ... 1361(b)(3) that was invalid; (2) The Commissioner determines that the termination or invalidity was inadvertent; (3) Within a reasonable period of time after discovery of the terminating event
- 26 CFR §1.1362-6Elections and consents.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
following taxable year provided that the corporation meets all the requirements of section 1361(b) at the time the election is made. For taxable years of 2 1/2 months ... estate. (iv) Trusts. In the case of a trust described in section 1361(c)(2)(A) (including a trust treated under section 1361(d)(1)(A) as a trust described
- 26 CFR §301.7701(i)-4Special rules for certain entities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation is not treated as a member of an affiliated group under section 1361(b)(2)(A) solely because a portion of the S corporation is treated as a separate
- 26 USC §678Person other than grantor treated as substantial ownerFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
portion of the trust which consists of stock in an S corporation, see section 1361
- 26 CFR §1.1402(a)-2Computation of net earnings from self-employment.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
self-employment income even though such organization has elected, pursuant to section 1361 and the regulations thereunder, to be taxed as a domestic corporation. (g) Nature of partnership interest ... partnership with respect to which an election has been made pursuant to section 1361 and the regulations thereunder to be taxed as a domestic corporation, net earnings from self-employment
- 26 CFR §1.6072-2Time for filing returns of corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
return required under section 6012 of a domestic C corporation (as defined in section 1361(a)(2)) or of a foreign C corporation having an office or place of business ... required under sections 6012 and 6037 of an S corporation (as defined in section 1361(a)(1)) shall be filed on or before the fifteenth day of the third month
- 26 CFR §1.6016-1Declarations of estimated income tax by corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation (including unincorporated business enterprises electing to be taxed as domestic corporations under section 1361), which is subject to taxation under section 11 or 1201(a), or subchapter L, chapter
- 26 CFR §1.1561-1General rules regarding certain tax benefits available to the component members of a controlled group of corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
part II, the term corporation includes a small business corporation (as defined in section 1361). However, for the treatment of such a corporation as an excluded member of a controlled
- 26 USC §1362Election; revocation; terminationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
made the corporation did not meet the requirements of subsection (b) of section 1361, or (ii) 1 or more of the persons who held stock in the corporation during such ... Inadvertent invalid elections or terminations If— (1) an election under subsection (a) or section 1361(b)(3)(B)(ii) by any corporation— (A) was not effective for the taxable year
- 26 CFR §1.1361-5Termination of QSub election.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section) occurs that renders the subsidiary ineligible for QSub status under section 1361(b)(3)(B). (2) Information to be provided upon termination of QSub election by failure ... transfer of stock solely for purposes of determining whether the requirements of section 1361(b)(3)(B)(i) and § 1.1361-2(a)(1) have been satisfied, the transfer
- 26 CFR §1.481-5Eligible terminated S corporation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
shareholder trust from one type of eligible S corporation shareholder trust described in section 1361(c)(2)(A) of the Code to another type of eligible S corporation shareholder trust ... were transferred pursuant to the terms of a will (testamentary trust) described in section 1361(c)(2)(A)(iii) that elects to become an electing small business trust described
- 26 CFR §1.108-9Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation that is a qualified subchapter S subsidiary (within the meaning of section 1361(b)(3)(B)). (2) Grantor trust. For purposes of this section, a grantor trust
- 26 CFR §301.6231(a)(1)-1Exception for small partnerships.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
owned interests in the partnership for some portion of the taxable year. See section 1361(a)(2) for the definition of a C corporation. For purposes of section
- 26 CFR §1.41-7Special rules.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation. In the case of an S corporation (as defined in section 1361) the amount of research credit computed for the corporation shall be allocated to the shareholders according
- 26 USC §641Imposition of taxFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
term "electing small business trust" has the meaning given such term by section 1361