PrefaceTable of CasesTable of StatutesTable of Regulations1. Introduction2. Eligibility to qualify as an S corporation3. Effect of an S election4. Shareholder's basis in S corporation's stock and debt obligations5. Limitations on deductions6. Distributions received from an S corporation7. Termination of election8. Taxation of passive investment income9. Taxation of built-in gains10. Fringe benefitsIndex