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