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Subpart 2 - S Corporations
Subpart 2 - S Corporations
§ 39-22-320. Short title - citation
§ 39-22-321. Definitions
§ 39-22-322. Taxation of an S corporation and its shareholders
§ 39-22-323. Modification and characterization of income
§ 39-22-324. Basis and adjustments
§ 39-22-325. Carryforwards and carrybacks - loss limitation
§ 39-22-326. Part-year residence
§ 39-22-327. Distributions
§ 39-22-328. Returns
§ 39-22-329. Tax credits
§ 39-22-330. Uniformity of application and construction