Treasury Regulations (26 C.F.R.)
26 CFR § 1.1377-0
Table of contents.
The following table of contents is provided to facilitate the use of §§ 1.1377-1 through 1.1377-3:
(a) Computation of pro rata shares.
(1) In general.
(2) Special rules.
(i) Days on which stock has not been issued.
(ii) Determining shareholder for day of stock disposition.
(iii) Shareholder trust conversions.
(b) Election to terminate year.
(1) In general.
(2) Affected shareholders.
(3) Effect of the terminating election.
(i) In general.
(ii) Due date of S corporation return.
(iii) Taxable year of inclusion by shareholder.
(iv) S corporation that is a partner in a partnership.
(4) Determination of whether an S shareholder's entire interest has terminated.
(5) Time and manner of making a terminating election.
(i) In general.
(ii) Affected shareholders required to consent.
(iii) More than one terminating election.
(c) Examples.
(a) In general.
(b) Special rules for post-termination transition period.
(c) Determination defined.
(d) Date a determination becomes effective.
(1) Determination under section 1313(a).
(2) Written agreement.
(3) Implied agreement.
[T.D. 8696, 61 FR 67455, Dec. 23, 1996, as amended by T.D. 8994, 67 FR 34401, May 14, 2002]
Source: view the official text
In this part (40 sections)
- 1.1367-3 · Effective/Applicability date.
- 1.1368-0 · Table of contents.
- 1.1368-1 · Distributions by S corporations.
- 1.1368-2 · Accumulated adjustments account (AAA).
- 1.1368-3 · Examples.
- 1.1368-4 · Effective date and transition rule.
- 1.1371-1 · Distributions of money by an eligible terminated S…
- 1.1371-2 · Impact of Audit PTTP on ETSC Period.
- 1.1374-0 · Table of contents.
- 1.1374-1 · General rules and definitions.
- 1.1374-2 · Net recognized built-in gain.
- 1.1374-3 · Net unrealized built-in gain.
- 1.1374-4 · Recognized built-in gain or loss.
- 1.1374-5 · Loss carryforwards.
- 1.1374-6 · Credits and credit carryforwards.
- 1.1374-7 · Inventory.
- 1.1374-8 · Section 1374(d)(8) transactions.
- 1.1374-9 · Anti-stuffing rule.
- 1.1374-10 · Effective date and additional rules.
- 1.1375-1 · Tax imposed when passive investment income of corporation…
- 1.1377-0 · Table of contents.
- 1.1377-1 · Pro rata share.
- 1.1377-2 · Post-termination transition period.
- 1.1377-3 · Applicability dates.
- 1.1378-1 · Taxable year of S corporation.
- 1.1374-1A · Tax imposed on certain capital gains.
- 1.1381-1 · Organizations to which part applies.
- 1.1381-2 · Tax on certain farmers' cooperatives.
- 1.1382-1 · Taxable income of cooperatives; gross income.
- 1.1382-2 · Taxable income of cooperatives; treatment of patronage…
- 1.1382-3 · Taxable income of cooperatives; special deductions for…
- 1.1382-4 · Taxable income of cooperatives; payment period for each…
- 1.1382-5 · Taxable income of cooperatives; products marketed under…
- 1.1382-6 · Taxable income of cooperatives; treatment of earnings…
- 1.1382-7 · Special rules applicable to cooperative associations exempt…
- 1.1383-1 · Computation of tax where cooperative redeems nonqualified…
- 1.1385-1 · Amounts includible in patron's gross income.
- 1.1388-1 · Definitions and special rules.
- 1.1394-0 · Table of contents.
- 1.1394-1 · Enterprise zone facility bonds.