irc section 1371 - EAS

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  1. Coordination with subchapter C
    Internal 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.

    IRC Section 1371(a) - Bradford and Company

    bradfordandcompany.com/wp-content/uploads/Endnotes/IRC_Section_1371a_2018…
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    Does section 1371 (b) (1) apply to a C corporation?Notwithstanding section 1371 (b) (1), any business credit carryforward under section 39 arising in a taxable year for which the corporation was a C corporation shall be allowed as a credit against the tax imposed by subsection (a) in the same manner as if it were imposed by section 11.

    Sec. 1374. Tax Imposed On Certain Built-In Gains

    irc.bloombergtax.com/public/uscode/doc/irc/section_1374
    When does section 1372 of the Internal Revenue Code apply?“ (1) In general.— In the case of existing fringe benefits of a corporation which as of September 28, 1982, was an electing small business corporation, section 1372 of the Internal Revenue Code of 1986 (as added by this Act [ Pub. L. 97–354 ]) shall apply only with respect to taxable years beginning after December 31, 1987. “ (2) Requirements.—

    26 U.S. Code § 1361 - S corporation defined | U.S. Code

    www.law.cornell.edu/uscode/text/26/1361
    What is section 1361 of the US Code?26 U.S. Code § 1361 - S corporation defined. For purposes of this title, the term “ S corporation ” means, with respect to any taxable year, a small business corporation for which an election under section 1362 (a) is in effect for such year. For purposes of this title, the term “ C corporation ” means, with respect to any taxable year, a ...

    26 U.S. Code § 1361 - S corporation defined | U.S. Code

    www.law.cornell.edu/uscode/text/26/1361
    When does section 1371 (E) apply to a distribution?Paragraph (1) (B) shall apply to a distribution described in section 1371 (e) only to the extent that the amount of such distribution does not exceed the aggregate increase (if any) in the accumulated adjustments account (within the meaning of section 1368 (e)) by reason of the adjustments referred to in such paragraph.

    26 U.S. Code § 1377 - Definitions and special rule | U.S

    www.law.cornell.edu/uscode/text/26/1377
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  3. 26 U.S. Code § 1371 - Coordination with subchapter C

    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 …

  4. Sec. 1371. Coordination With Subchapter C

    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 …

  5. 1371 - U.S. Code Title 26. Internal Revenue Code - Findlaw

    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 …

  6. 26 USC 1371: Coordination with subchapter C

    https://uscode.house.gov/quicksearch/get.plx?title=26&section=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 …

  7. [PDF]

    Internal Revenue Code Section 1371(b Coordination with …

    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 …

  8. [PDF]

    IRC Section 1371(a) - bradfordtaxinstitute.com

    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 …

  9. 26 U.S. Code § 1374 - Tax imposed on certain built-in gains

    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 …

  10. Sec. 1374. Tax Imposed On Certain Built-In Gains

    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 …

  11. 26 U.S. Code § 1377 - Definitions and special rule

    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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