61 resultados — página 3 de 4

• 26 CFR §1.1061-3Exceptions to the definition of an API.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  purposes of section 1061— (i) An S corporation for which an election under section 1362(a) is in effect; and (ii) A passive foreign investment company (PFIC) with respect ... partnership interest held by an S corporation with an election under section 1362(a) in effect, applies to taxable years beginning after December 31, 2017. (3) Partnership interest held

• 26 CFR §1.1363-2Recapture of LIFO benefits.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this section, by the corporation that made the election under section 1362(a) to be an S corporation, on or before the due date for the corporation's returns (determined

• 26 CFR §1.935-1Coordination of individual income taxes with Guam and the Northern Mariana Islands.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation created or organized in the relevant possession may make an election under section 1362(a) to be a subchapter S corporation, it will be treated as a domestic corporation ... includes an election under § 301.7701-3(c) of this chapter, an election under section 1362(a), and any other similar elections. (4) Default status. Solely for the purpose of determining

• 26 CFR §1.1042-1TQuestions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  securities are purchased by the taxpayer, have passive investment income (as defined in section 1362(d)(3)(D)) that exceeds 25 percent of the gross receipts of such corporation

• 26 CFR §1.1254-4Special rules for S corporations and their shareholders.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation. In the case of an S termination year as defined in section 1362(e)(4), the shareholders' section 1254 costs are determined as of the close ... short year as defined in section 1362(e)(1)(A). See paragraph (g)(5) of this section for rules on determining the aggregate amount of the shareholders' section 1254 costs

• 26 CFR §1.444-1TElection to use a taxable year other than the required taxable year (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation that used a fiscal year revoked its S election (pursuant to section 1362(d)(1)) for its first taxable year beginning in 1987, such corporation may retroactively re-activate ... year beginning April 1, 1987, the corporation revoked its S election pursuant to section 1362 (d)(1). Pursuant to paragraph (a)(6)(ii) of this section, such corporation may retroactively

• 26 CFR §1.1361-5Termination of QSub election.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  defined in§ 1.1362-5(b)) may not make an S election under section 1362 or have a QSub election under section 1361(b)(3)(B)(ii) made with respect

• 26 CFR §1.6043-4Information returns relating to certain acquisitions of control and changes in capital structure.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  except for corporations for which an election under section 1362(a) is in effect). (B) A tax-exempt organization, as described

• 26 CFR §1.409(p)-1TProhibited allocations of securities in an S corporation (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation was established on or before March 14, 2001, and the election under section 1362(a) with respect to that S corporation was in effect on March 14, 2001, section ... that was established on or before March 14, 2001, if the election under section 1362(a) with respect to that S Corporation was in effect on March

• 26 CFR §1.409(p)-1Prohibited allocation of securities in an S corporation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  which would cause the corporation's S election to terminate under section 1362. See also section 4979A(a) which imposes an excise tax in certain events, including a prohibited allocation ... corporation was established on or before March 14, 2001, and the election under section 1362(a) with respect to that S corporation was in effect on March 14, 2001, section

• 26 CFR §1.460-4Methods of accounting for long-term contracts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  method of accounting only if the S corporation's books are closed under section 1362(e)(3), section 1362(e)(6)(C), section 1362(e)(6)(D), section

• 26 CFR §1.6662-4Substantial understatement of income tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxed as a foreign sales corporation (“FSC”), or under section 1362 to be taxed as an S corporation. (3) Tax shelter item. An item of income, gain, loss, deduction

• 26 CFR §1.108(i)-2Application of section 108(i) to partnerships and S corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable year in which the S corporation partner's election under section 1362(a) terminates. ( 4 ) C corporation partners. In addition to the rules in paragraphs ... taxable year in which the electing S corporation's election under section 1362(a) terminates; or ( 5 ) In the taxable year that includes the day before the day on which

• 26 CFR §1.338(h)(10)-1Deemed asset sale and liquidation.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  including the time of the deemed asset sale and the deemed liquidation) notwithstanding section 1362(d)(2)(B). Also, when T is an S corporation target (but not a qualified

• 26 CFR §1.336-2Availability, mechanics, and consequences of section 336(e) election.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  including the time of the deemed asset disposition and the deemed liquidation) notwithstanding section 1362(d)(2)(B). Also, if old target is an S corporation target ... wants to be an S corporation, a new election under section 1362(a) must be made. Notwithstanding paragraph (b)(1)(iii) of this section (deemed liquidation of old target

• 26 CFR §1.1503(d)-6Exceptions to the domestic use limitation rule.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  trust pursuant to section 856(c)(1), or an S corporation pursuant to section 1362(a). (viii) Failure to certify. The elector fails to file a certification with respect

• 26 USC §4975Tax on prohibited transactions
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  enactment of this paragraph, (C) such sale is pursuant to an election under section 1362(a) by such bank or company, (D) such sale is for fair market value

• 26 CFR §1.1400Z2(b)-1Inclusion of gains that have been deferred under section 1400Z-2(a).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  revocation, or termination of a corporation's status as an S corporation under section 1362; (B) A conversion of a QSST to an ESBT, but only if the QSST beneficiary

• 26 CFR §1.965-7Elections, payment, and other special rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  result of the termination of the subchapter S election pursuant to section 1362(d) of a shareholder of the common parent of the consolidated group and, for the shareholder

• 26 CFR §1.1400Z2(a)-1Deferring tax on capital gains by investing in opportunity zones.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  term QOF S corporation means a QOF corporation that has elected under section 1362 to be an S corporation. (27) QOF shareholder. The term QOF shareholder means a person that