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  • S Corporation Manual

S Corporation Manual Table of contents

Chapter Title
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 and 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
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
14.0 QSub/QSSS
15.0 S Corporation Liquidations
16.0 Sale of Stock and Election of IRC Section 338(h)(10)
17.0 Miscellaneous
Last updated: 09/24/2025

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