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S Corporation Manual - Table of Contents

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Section Description
1.0 Locating Items on S-Corporation and Shareholder Returns
2.0 Examining S-Corporation and Shareholder Returns
3.0 Audit Procedures
4.0 S Corporation Elections & Terminations
5.0 Built in Gains Tax
6.0 LIFO Recapture Tax
7.0 Excess Net Passive Income Tax
8.0 Distributions/Accumulated Adjustments Account (AAA)
9.0 Shareholder Basis
10.0 At-Risk Limitations
11.0 Cancellation of Indebtedness Income
12.0 S-Corporation and Shareholder Credits
13.0 Deduction for Taxes at the S Corporation and Shareholder Levels 410
14.0 QSub/QSSS
15.0 S-Corporation Liquidations
16.0 Sale of Stock & Election of IRC �338(H)(10)
17.0 Miscellaneous
18.0 Tax Research

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