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• 26 CFR §1.170A-13Recordkeeping and return requirements for deductions for charitable contributions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  This paragraph also applies to charitable contributions by C corporations (as defined in section 1361(a)(2) of the Code) to the extent described in paragraph ... section made after June 6, 1988, by a C corporation (as defined in section 1361(a)(2) of the Code), other than a closely held corporation or a personal service

• 26 CFR §1.162-33Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  addition, a publicly held corporation means any S corporation (as defined in section 1361(a)(1)) that issues securities that are required to be registered under section ... corporation that owns a qualified subchapter S subsidiary as defined in section 1361(b)(3)(B) (QSub) if the QSub issues securities required to be registered under section

• 26 CFR §1.1445-2Situations in which withholding is not required under section 1445(a).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  defined in section 856(i), or a qualified subchapter S subsidiary under section 1361(b)(3)(B). Any domestic entity must include in its certification of non-foreign status with

• 26 CFR §1.1502-76Taxable year of members of group.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  stock, Z's election under section 1362(a) terminates. See sections 1361(b)(1)(B) and 1362(d)(2). Z is required to join in the filing

• 26 CFR §1.6418-3Additional rules for partnerships and S corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation for Federal tax purposes (as defined in section 1361(a)(2) of the Code). (ii) Analysis. In accordance with paragraph (b)(4)(v) of this section, Y does

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

  which T has elected to treat as qualified subchapter S subsidiaries under section 1361(b)(3) remain qualified subchapter S subsidiaries through the close of the acquisition date. (ii) Tiered

• 26 CFR §1.362-4Basis of loss duplication property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  election —( 1 ) Facts. S, an S corporation as defined in section 1361(a)(1), owns Asset 1 (basis $100, value $70). S transfers Asset 1 to X in exchange ... Asset 1 and Asset 2 to S, an S corporation as defined in section 1361(a)(1), in exchange for a single share of S stock representing all the outstanding

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

  that old target has elected to treat as qualified subchapter S subsidiaries under section 1361(b)(3) remain qualified subchapter S subsidiaries through the close of the disposition date ... target qualifies as a small business corporation within the meaning of section 1361(b) and wants to be an S corporation, a new election under section 1362(a) must

• 26 CFR §1.1563-1Definition of controlled group of corporations and component members and related concepts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable year; (C) An S corporation (as defined in section 1361) for purposes of any tax benefit item described in section 1561(a) to which it is not subject

• 26 CFR §1.444-2TTiered structure (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  trusts), including a trust that is treated as a grantor trust pursuant to section 1361(d)(1)(A) of the Code (relating to qualified subchapter S trusts). Thus, any taxpayer

• 26 CFR §1.1503(d)-1Definitions, special rules, and filings.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  trust as defined in section 856, or an S corporation as defined in section 1361. (2) Dual resident corporation means— (i) A domestic corporation that is subject to an income

• 26 CFR §1.163(j)-1Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporations). (5) C corporation. The term C corporation has the meaning provided in section 1361(a)(2). (6) Cleared swap. The term cleared swap means a swap that is cleared ... corporation. The term S corporation has the meaning provided in section 1361(a)(1). (35) Section 163(j) interest dividend. The term section 163(j) interest dividend means a dividend

• 26 CFR §1.46-5Qualified progress expenditures.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  being constructed by or for a partnership, S corporation (as defined in section 1361(a)), trust, or estate, an election under section 46(d)(6) must be made separately

• 26 CFR §1.245A(d)-1Disallowance of foreign tax credit or deduction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  investment trust (as defined in section 856), or S corporation (as defined in section 1361), that is a United States shareholder of a foreign corporation that is a reverse hybrid

• 26 CFR §1.1502-77Agent for the group.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 856(i)(2)); (ii) Qualified subchapter S subsidiaries (within the meaning of section 1361(b)(3)(B)); and (iii) Eligible entities with a single owner (within the meaning

• 26 CFR §1.6045-1Returns of information of brokers and barter exchanges.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  after January 1, 2012, by an S corporation as defined in section 1361(a); ( 2 ) An organization exempt from taxation under section 501(a) or an individual retirement plan ... that asserts that the customer is not an S corporation as defined in section 1361(a). ( iv ) The broker receives a withholding certificate described

• 26 CFR §1.101-1Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation. The term C corporation has the meaning given to it in section 1361(a)(2). (3) Family member. With respect to any individual, the term family member refers

• 26 CFR §1.224-1Qualified tips.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  ownership interest held through a qualified subchapter S subsidiary as defined in section 1361(b)(3) of the Code; an ownership interest held through a grantor trust (under subpart

• 26 CFR §1.367(a)-7Outbound transfers of property described in section 361(a) or (b).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  trusts (as defined in section 856(a)), and S corporations (as defined in section 1361(a)) cannot be control group members. (2) Deductible liability is any liability

• 26 CFR §1.362-3Basis of importation property acquired in loss importation transaction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporations that have not elected to be S corporations within the meaning of section 1361(a)(1) and that are not members of a consolidated group. F is a foreign