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- 26 USC §1375Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receiptsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
receipts" have the same respective meanings as when used in paragraph (3) of section 1362(d). (4) Coordination with section 1374 Notwithstanding paragraph (3), the amount of passive investment income
- 26 CFR §1.1371-1Distributions of money by an eligible terminated S corporation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
beginning of the day on which the revocation of an election under section 1362(a) of the Code is effective pursuant to section 1362(d)(1). (x) Historical ... beginning of the day on which the revocation of an election under section 1362(a) is effective pursuant to section 1362(d)(1). For purposes of the preceding sentence
- 26 CFR §1.1378-1Taxable year of S corporation.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Corporation,” when the election to be an S corporation is filed pursuant to section 1362(b) and § 1.1362-6. See § 1.1362-6(a)(2)(i) for the manner of making
- 26 USC §1361S corporation definedFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year. (2) C corporation For purposes of this title, the term ... treated as a qualified subchapter S subsidiary, or (ii) an election under section 1362(a) to be treated as an S corporation, before its 5th taxable year which begins after
- 26 USC §1363Effect of election on corporationFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
last taxable year before the first taxable year for which the election under section 1362(a) was effective, and (B) the corporation inventoried goods under the LIFO method for such
- 26 USC §481Adjustments required by changes in method of accountingFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
date of such enactment makes a revocation of its election under section 1362(a), and (B) the owners of the stock of which, determined on the date such revocation
- 26 CFR §1.1377-1Pro rata share.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
shareholder's interest occurs in a transaction that results in a termination under section 1362(d)(2) of the corporation's election to be an S corporation. (See section 1362 ... shareholder continuing to be considered a shareholder of the corporation for purposes of section 1362(a)(2). Thus, in determining whether a shareholder's entire interest in an S corporation
- 26 CFR §1.1375-1Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
have the rules under this section not apply. See the regulations under section 1362 for rules on the election. For purposes of this section, the term S corporation shall include ... income, and gross receipts shall have the same meaning given these terms in section 1362(d)(3) and the regulations thereunder. (c) Special rules —(1) Disallowance of credits. No credit
- 26 CFR §1.1374-8Section 1374(d)(8) transactions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
date of the corporation's election to be an S corporation under section 1362. (c) Separate determination of tax. For purposes of the tax imposed under section
- 26 CFR §1.142(a)(5)-1Exempt facility bonds: Sewage facilities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
time the wastewater can be discharged into navigable waters, as defined in 33 U.S.C. 1362, is not a sewage facility. (d) Allocation of costs. In the case of property that
- 26 CFR §1.1361-1S corporation defined.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
defined in paragraph (b) of this section) for which an election under section 1362(a) is in effect for that taxable year. (2) The term C corporation means a corporation ... debt for stock with respect to such an instrument. (6) Inadvertent terminations. See section 1362(f) and the regulations thereunder for rules relating to inadvertent terminations in cases where
- 26 CFR §301.9100-6TTime and manner of making certain elections under the Deficit Reduction Act of 1984.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
shall be made in the manner prescribed by section 1362 and the regulations thereunder, except that the election under section 102(d)(3) must be made before October ... addition to making the election in the manner prescribed under such section 1362 and the regulations thereunder, the commodities dealer or options dealer must indicate on Form 2553 that
- 26 CFR §1.1368-1Distributions by S corporations.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paragraph (f)(2) has both subchapter C earnings and profits (as defined in section 1362(d)(3)(B)) and subchapter S earnings and profits in a taxable year ... corporation for the taxable year is a shareholder as described in section 1362(a)(2). A single election statement may be filed for all elections made under
- 26 CFR §1.1371-2Impact of Audit PTTP on ETSC Period.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
sole shareholder of X at all times. Pursuant to section 1362(d)(1) of the Code and §§ 1.1362-2 and 1.1362-6, X made a valid revocation
- 26 CFR §1.1502-76Taxable year of members of group.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
made, and immediately before becoming a member an election under section 1362(a) was in effect, then S will become a member at the beginning of the day the termination ... Facts. Z is a small business corporation for which an election under section 1362(a) was in effect at all times since Year 1. At all times, Z had only
- 26 CFR §1.1368-2Accumulated adjustments account (AAA).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
taxable year of the corporation (including an S short year as defined under section 1362(e)(1)(A)); (ii) The AAA has a positive balance at the close
- 26 CFR §301.7701-3Classification of certain business entities.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporations. An eligible entity that timely elects to be an S corporation under section 1362(a)(1) is treated as having made an election under this section to be classified ... association, provided that (as of the effective date of the election under section 1362(a)(1)) the entity meets all other requirements to qualify as a small business corporation under
- 26 CFR §1.932-1Coordination of United States and Virgin Islands income taxes.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
corporation created or organized in the Virgin Islands may make an election under section 1362(a) to be a subchapter S corporation, it will be treated as a domestic corporation ... created or organized in the United States may make an election under mirrored section 1362(a) to be a subchapter S corporation, it will be treated as a domestic corporation
- 26 USC §1042Sales of stock to employee stock ownership plans or certain cooperativesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
which such security was purchased, have passive investment income (as defined in section 1362(d)(3)(C)) in excess of 25 percent of the gross receipts of such corporation
- 26 CFR §1.1361-4Effect of QSub election.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
this section, if a corporation (Y) for which an election under section 1362(a) was in effect is acquired, and a QSub election is made effective ... another C corporation. On December 31, 2002, X makes an election under section 1362 to be treated as an S corporation and a valid QSub election for Y, both effective