Tax Charts - §1361-§1379 S Corporations

Treas. Reg. §1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election) Treas. Reg. §1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election Drop & Check) Treas. Reg. §1.1361-4(a)(2)(iv), Example (Redemption and QSub Election) Treas. Reg. §1.1361-5(a)(4), Example 1 (Termination of QSub Election upon Termination of Parent’s S Election) Treas. Reg. §1.1361-5(a)(4), Example 2 (Termination of QSub Election due to Transfer of QSub Stock) Treas. Reg. §1.1361-5(a)(4), Example 3 (No Termination of QSub Election on Stock Transfer Between QSub and Parent) Treas. Reg. §1.1361-5(a)(4), Example 4 (Termination of S and QSub Elections due to 80 Acquisition of S Corp by C Corp) Treas. Reg. §1.1361-5(a)(4), Example 5 (Termination of QSub Election due to 80% Acquisition of QSub by C Corp) Treas. Reg. §1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election) Treas. Reg. §1.1361-5(b)(3), Example 8 (F Reorganization Upon S Corp Merger into its QSub) Treas. Reg. §1.1361-5(b)(3), Example 9 (Sale of QSub Triggers a Deemed 351 Exchange to the Purchaser)