26 U.S. Code § 1366 - Pass-thru of items to shareholders ; (1) Cannot exceed shareholder's basis in stock and debt ; (2) Indefinite carryover of disallowed losses ...

The term “nonseparately computed income or loss” means gross income minus the deductions allowed to the corporation under this chapter.

1366(d)(1)Cannot ExceedShareholder's Basis in Stock and Debt. The aggregate amount of losses and deductions taken into account by a shareholder under ...

The term "nonseparately computed income or loss" means gross income minus the deductions allowed to the corporation under this chapter.

(a) Determination of shareholder's tax liability. (1) In general. In determining the tax under this chapter of a shareholder for the shareholder's taxable.

In determining the tax under this chapter of a shareholder for the shareholder's taxable year in which the taxable year of the S corporation ends.

The term “nonseparately computed income or loss” means gross income minus the deductions allowed to the corporation under this chapter.

Internal Revenue Code Section 1366(f)(2). Pass-thru of items to shareholders. . . . (f) Special rules. (1) Subsection (a) not to apply to credit allowable ...

Section 1366(a)(1)(A) provides that, in determining the tax of a shareholder, there shall be taken into account the shareholder's pro rata share of the ...

Sec. 1366. Pass-Thru Of Items To Shareholders · Sec. 1367. Adjustments To Basis Of Stock Of Shareholders, Etc. · Sec. 1368. Distributions ...