Chapter 11: S Corporations. Chapter 11: S Corporations. S CORPORATIONS (1 of 2). Should an S election be made? S corporation requirements S corporation election Termination of S election Tax year Ordinary income/loss and separately stated items. S CORPORATIONS (2 of 2).
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+ Additional contributions
+ Share of income/separate items
- Distrib’s excluded from s/h gross inc.
- Non-deductible expenses not chargeable to capital
- Share of losses/distributions
= Ending basis (but not below zero)