§61

Defines gross income broadly; includes income from many sources.

§1202

Provides potential gain exclusion for qualifying Qualified Small Business Stock (QSBS).

§1221

Defines capital assets for federal income tax purposes.

§1244

Provides special ordinary-loss treatment for certain qualifying small-business stock.

§1361

Defines S corporations and contains basic eligibility and shareholder rules.

§1362

Governs S-corporation elections, revocations, and terminations.

§1363

Provides rules for how S corporations are taxed.

§1366

Determines how S-corporation income, deductions, gains, and losses pass through to shareholders.

§1367

Governs adjustments to a shareholder's basis in S-corporation stock.

§1368

Governs S-corporation distributions to shareholders.

§1369

Contains special rules relating to S corporations.

§1374

Imposes a corporate-level tax on certain built-in gains of S corporations.

§1375

Imposes a corporate-level tax on certain excess net passive income of S corporations.

§1501

Allows eligible corporations to file consolidated federal income tax returns.

§197

Provides rules for amortizing certain acquired intangible assets.

§199A

Provides a potential deduction for qualified business income from certain pass-through businesses.

§243

Provides the dividends-received deduction for certain dividends received by corporations.

§269

Limits tax benefits from certain acquisitions or reorganizations made primarily to obtain tax benefits.

§301

Governs the general federal income tax treatment of corporate distributions to shareholders.

§302

Governs the tax treatment of corporate stock redemptions.

§303

Provides special rules for certain stock redemptions used to pay death taxes and related estate expenses.

§304

Governs certain redemptions involving related corporations.

§305

Governs distributions of a corporation's own stock and determines when stock distributions are taxable.

§306

Contains special rules for certain preferred stock received in stock distributions.

§307

Determines shareholder basis in stock received through certain stock distributions.

§318

Provides stock ownership attribution rules.

§336

Governs the corporation's recognition of gain or loss when it distributes property in a complete liquidation.

§338

Allows certain qualifying stock acquisitions to be treated for tax purposes as asset acquisitions.

§351

Generally provides nonrecognition when property is transferred to a corporation solely in exchange for stock and the transferors have the required control immediately afterward.

§354

Generally provides nonrecognition for shareholders exchanging stock or securities in certain qualifying reorganizations.

§355

Provides rules for tax-free corporate divisions and certain spin-offs.

§356

Governs the treatment of cash or other property (boot) received in certain reorganizations.

§358

Determines a shareholder's basis in stock received in certain reorganizations.

§362

Determines the corporation's basis in property received in certain §351 transactions and reorganizations.

§362(e)(2)

Contains special rules limiting built-in losses when property with a built-in loss is transferred to a corporation.

§382

Limits a corporation's use of certain tax attributes, especially NOLs, after an ownership change.

§383

Limits the use of certain other tax attributes after an ownership change.

§384

Limits the use of certain built-in gains and losses following certain acquisitions.

§7701(o)

Codifies the federal economic substance doctrine and provides rules for determining when it applies.

§7704

Generally treats publicly traded partnerships as corporations for federal tax purposes unless an exception applies.

§1501

Provides the general rule allowing affiliated corporations to make a consolidated return election.