S Corporation Manual - Table of Contents

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Section	Description
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 & 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 (AAA)
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 410
14.0	QSub/QSSS
15.0	S-Corporation Liquidations
16.0	Sale of Stock & Election of IRC §338(H)(10)
17.0	Miscellaneous
18.0	Tax Research

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Revised: December 2007