Search Results

¹ S-Corp, Internal Revenue Service

² S Corporation Stock and Debt Basis, Internal Revenue Service

³ IRC § 1366(d) – Pass-through of items to shareholders, Internal Revenue Service

⁴ IRC § 642(h) – Special rules for credits and deductions, Internal Revenue Service

⁵ CFR § 1.1366-2(a)(5)(i) – Limitations on deduction of pass-through items of an S corporation to its shareholders, Internal Revenue Service

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