Federal Subchapter S Adopted
26-51-409 - 1 - Irc Subchapter S Adopted26-51-409 - 1(c)(1) - Reporting S Corporation Income, Loss, Deductions and Credits26-51-409 - 2 - Corporations That Must File as an S Corporation26-51-409 - 2(c)(1) - Reporting S Corporation Income, Loss, Deductions and Credits + Shareholder Termination26-51-409 - 3 - Applicable Rules - Generally26-51-409 - 3(c)(1) - S Corporation Shareholder Basis26-51-409 - 4 - S Corporation - Auditing26-51-409 - 5 - Consistency Between S Corporation Returns and Shareholders' Returns