61 resultados — página 1 de 4

• 26 CFR §1.1362-1Election to be an S corporation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  defined in section 1361 may elect to be an S corporation under section 1362(a). An election may be made only with the consent of all of the shareholders ... making this election. (b) Years for which election is effective. An election under section 1362(a) is effective for the entire taxable year of the corporation for which

• 26 CFR §1.1362-5Election after termination.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  terminated (or a successor corporation) may not make a new election under section 1362(a) for five taxable years as described in section 1362(g). However, the Commissioner may permit ... corporation. A corporation is a successor corporation to a corporation whose election under section 1362 has been terminated if— (1) 50 percent or more of the stock of the corporation

• 26 CFR §18.1379-1Transitional rules on enactment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  year beginning in 1983, shall be treated as being an election made under section 1362(a). In addition, any election that was made under section ... year beginning in 1983, shall be treated as being an election made under section 1362(d)(2). (b) Prior terminations. For purposes of section 1362(g), any termination under section

• 26 CFR §1.1362-3Treatment of S termination year.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  general. If an S election terminates under section 1362(d) on a date other than the first day of a taxable year of the corporation, the corporation's taxable year ... loss for the entire year on a pro rata basis as described in section 1362(e)(2). To the extent that income or loss is not allocated

• 26 CFR §1.1362-4Inadvertent terminations and inadvertently invalid elections.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  specified by the Commissioner if— (1) The corporation made a valid election under section 1362(a) or section 1361(b)(3) and the election terminated or the corporation made ... 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

• 26 CFR §1.1362-8Dividends received from affiliated subsidiaries.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  general. For purposes of section 1362(d)(3), if an S corporation holds stock in a C corporation meeting the requirements of section 1504(a)(2), the term passive investment ... trade or business (active earnings and profits). For purposes of applying section 1362(d)(3), earnings and profits of a C corporation are active earnings and profits to the extent

• 26 USC §1377Definitions and special rule
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  beginning on the date of a determination that the corporation's election under section 1362(a) had terminated for a previous taxable year. (2) Determination defined For purposes of paragraph ... making elections, etc. Any election under this subchapter, and any revocation under section 1362(d)(1), shall be made in such manner as the Secretary shall by regulations prescribe

• 26 USC §1379Transitional rules on enactment
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  Revision Act of 1982) shall be treated as an election made under section 1362. (b) References to prior law included Any references in this title to a provision of this

• 26 CFR §301.7701(i)-4Special rules for certain entities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable mortgage pool may not elect to be an S corporation under section 1362(a) or maintain S corporation status. (2) Portion of an S corporation treated as a separate

• 26 CFR §1.1374-1ATax imposed on certain capital gains.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  subject to such tax for such year, if: (A) The election under section 1362(a) which is in effect with respect to such corporation for such year has been ... corporation's three immediately preceding taxable years, or (B) An election under section 1362(a) has been in effect with respect to such corporation for each of its taxable years

• 26 USC §1371Coordination with subchapter C
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  investment credit recapture (1) No recapture by reason of election Any election under section 1362 shall be treated as a mere change in the form of conducting a trade ... Corporation continues to be liable Notwithstanding an election under section 1362, an S corporation shall continue to be liable for any increase in tax under section

• 26 CFR §1.1362-0Table of contents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  This section lists the captions that appear in the regulations under section 1362. § 1.1362-1 Election to be an S corporation. (a) In general. (b) Years for which election ... year. (a) In general. (b) Allocations other than pro rata. (1) Elections under section 1362(e)(3). (2) Purchase of stock treated as an asset purchase. (3) 50 percent change

• 26 CFR §1.1377-2Post-termination transition period.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  beginning on the date of a determination that the corporation's election under section 1362(a) had terminated for a previous taxable year. (b) Special rules for post-termination transition ... acknowledging that the corporation's election to be an S corporation terminated under section 1362(d)) that the corporation failed to qualify as an S corporation; (3) For a corporation

• 26 CFR §1.1362-7Effective dates.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  these regulations do not apply, corporations and shareholders subject to the provisions of section 1362 must take reasonable return positions taking into consideration the statute; its legislative history; the provisions

• 26 CFR §1.1374-10Effective date and additional rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  amended, any reference to an election to be an S corporation under section 1362 shall be treated as a reference to the corporation's most recent election ... corporation under section 1362. This paragraph (c) applies for taxable years beginning after December 22, 2004, without regard to the date of the corporation's most recent election

• 26 CFR §1.481-5Eligible terminated S corporation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation must have made a valid revocation of its S election under section 1362(d)(1) and the regulatory provisions in this part under section 1362 of the Code (revocation ... taxable year during which the revocation is made pursuant to section 1362(d)(1)(C)(i) may be treated as having been made on the day the revocation was made

• 26 CFR §1.1362-2Termination of election.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Termination by revocation —(1) In general. An election made under section 1362(a) is terminated if the corporation revokes the election for any taxable year of the corporation for which ... rules concerning the time and manner of revoking an election made under section 1362(a). (2) When effective —(i) In general. Except as provided in paragraph

• 26 CFR §1.1362-6Elections and consents.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Manner of making election. A small business corporation makes an election under section 1362(a) to be an S corporation by filing a completed Form 2553. The election form must ... corporation files a statement that the corporation revokes the election made under section 1362(a). The statement must be filed with the service center where the election was properly filed

• 26 CFR §1.1363-1Effect of election on corporation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this paragraph (a), a small business corporation that makes a valid election under section 1362(a) is exempt from the taxes imposed by chapter 1 of the Internal Revenue Code

• 26 USC §1374Tax imposed on certain built-in gains
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  corporations Subsection (a) shall not apply to any corporation if an election under section 1362(a) has been in effect with respect to such corporation for each of its taxable ... beginning of its 1st taxable year for which an election under section 1362(a) is in effect, exceeds (B) the aggregate adjusted bases of such assets at such time