irc section 1371 - EAS
- Coordination with subchapter CInternal Revenue Code Section 1371(a) Coordination with subchapter C Application of subchapter C rules. Except as otherwise provided in this title, and except to the extent inconsistent with this subchapter, subchapter C shall apply to an S corporation and its shareholders.bradfordandcompany.com/wp-content/uploads/Endnotes/IRC_Section_1371a_2018…
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- https://www.law.cornell.edu/uscode/text/26/1371
Nothing in paragraphs (1) and (2) shall prevent treating a taxable year for which a corporation is an S corporation as a taxable year for purposes of determining the number of taxable years to which an item may be carried back or carried forward. (c) Earnings and profits. (1) In general.
26 U.S. Code 1361
In the case of a corporation which is a bank (as defined in section 581) or a …
Part III
§ 1371. Coordination with subchapter C § 1372. Partnership rules to apply for …
- https://irc.bloombergtax.com/public/uscode/doc/irc/section_1371
I.R.C. § 1371 (d) (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 or business for purposes of …
- https://codes.findlaw.com/.../26-usc-sect-1371.html
--An S corporation may elect to have paragraph (1) not apply to all distributions made during a post-termination transition period described in section 1377(b)(1)(A). Such election shall not …
- https://uscode.house.gov/quicksearch/get.plx?title=26§ion=1371
26 USC 1371: Coordination with subchapter C Text contains those laws in effect on October 30, 2022. From Title 26-INTERNAL REVENUE CODE Subtitle A-Income Taxes CHAPTER 1 …
- https://www.bradfordtaxinstitute.com/Endnotes/IRC_Section_1371b.pdf
Internal Revenue Code Section 1371(b) Coordination with subchapter C (a) Application of subchapter C rules. Except as otherwise provided in this title, and except to the extent …
- https://www.bradfordtaxinstitute.com/Endnotes/IRC_Section_1371a_2018.pdf
Internal Revenue Code Section 1371(a) Coordination with subchapter C (a) Application of subchapter C rules. Except as otherwise provided in this title, and except to the extent …
- https://www.law.cornell.edu/uscode/text/26/1374
The amount of the tax imposed by subsection (a) shall be computed by applying the highest rate of tax specified in section 11 (b) to the net recognized built-in gain of the S corporation for the …
- https://irc.bloombergtax.com/public/uscode/doc/irc/section_1374
Notwithstanding section 1371(b)(1), any net operating loss carryforward arising in a taxable year for which the corporation was a C corporation shall be allowed for purposes of this section as …
- https://www.law.cornell.edu/uscode/text/26/1377
Notwithstanding section 1317 of the Small Business Job Protection Act of 1996 [Pub. L. 104–188, enacting provisions set out as notes under sections 641 and 1362 of this title], the …
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