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

  section 1375 (relating to the tax on excess passive investment income). See also section 1363(d) (relating to the recapture of LIFO benefits) for the rules regarding the payment ... income. The taxable income of an S corporation is computed as described in section 1363(b). (c) Elections of the S corporation —(1) In general. Any elections (other than those

• 26 CFR §49.4271-1Tax on transportation of property by air.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  exportation shall be evidenced by ( a ) the execution of the Export Exemption Certificate, Form 1363, and ( b ) proof that exportation has actually occurred. (ii) Form 1363 may be used ... month during which the shipment was made from the point of origin. (iii) Form 1363 may be used as a blanket exemption certificate by a person who demonstrates

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

  general. A C corporation must include the LIFO recapture amount (as defined in section 1363(d)(3)) in its gross income— (1) In its last taxable year ... first-out method of accounting authorized by section 471, determined in accordance with section 1363(d)(4)(C). (ii) Determination of lookthrough LIFO recapture amount. Except as provided in paragraph

• 26 CFR §1.460-3Long-term construction contracts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation gross receipts taken into account by the S corporation under section 1363(b). (D) Examples. The operation of this paragraph (b)(3) is illustrated by the following examples

• 26 CFR §1.179-1Election to expense certain depreciable assets.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  property is made by the partnership or the S corporation. See sections 703(b), 1363(c), 6221, 6231(a)(3), 6241, and 6245. (2) Example. The following example illustrates

• 26 CFR §1.471-1Need for inventories.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation gross receipts taken into account by the S corporation under section 1363(b). ( 2 ) [Reserved] (D) Examples. The operation of this paragraph (b)(2) is illustrated by the following

• 26 CFR §1.163(j)-6Application of the section 163(j) limitation to partnerships and subchapter S corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  tentative taxable income of the S corporation is determined under section 1363(b) and includes— (i) Any item described in section 1363(b)(1); and (ii) Any item described

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

  partnership (see section 701); or (iii) An S corporation (see sections 1363 and 1366). (3) Controlled foreign corporation (CFC), passive foreign investment company (PFIC). For purposes of this section, gain

• 26 CFR §1.263A-1Uniform capitalization of costs.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  corporation gross receipts taken into account by the S corporation under section 1363(b). (iv) Examples. The operation of this paragraph (j) is illustrated by the following examples: (A) Example