Subchapter C. Special Employee-Owned Corporations and Regular and Special Members
- § 30531. Application of provisions
- § 30532. Special Corporation Computations
- § 30533. Imposition of tax to regular and special members, not the special corporation, on balances in internal capital accounts
- § 30534. Inclusion of special corporation income
- § 30535. Accounting method for special employee-owned corporations and their regular and special members
- § 30536. Taxable year of corporations and their regular and special members
- § 30537. Organization expenditures
- § 30538. Nonrecognition of gain or loss on contributions of property made to special corporations
- § 30539. Income and credits of regular and special members
- § 30540. Determination of internal capital account basis for payment of membership certificates through property contribution
- § 30541. Basis of property contributed to special employee-owned corporations
- § 30542. Effect of certain corporate reorganizations
- § 30543. Treatment of certain distributions
- § 30544. Credit for payment of membership certificates by ordinary and special members
- § 30545. Treatment of interest paid on balance of productivity and patronage credit notices
- § 30546. Payment to deceased regular or special member’s successor in interest
- § 30547. Treatment of preferred stock
- § 30548. Special exemption to special employee-owned corporations engaged in manufacturing and not enjoying tax exemption under tax or industrial incentive laws
- § 30549. Deduction for special employee-owned corporations for the creation of new jobs
- § 30550. Sale of shares to a special employee-owned corporation or to employees to organize a special employee-owned corporation