§ 40-18-160. General provisions.

§ 40-18-161. Determination of taxable income.

§ 40-18-162. Determination of tax of shareholder.

§ 40-18-163. Adjustments for services rendered or capital furnished by spouse, etc., of shareholder or beneficiary.

§ 40-18-164. Increase or decrease in basis of shareholder's stock; special rules.

§ 40-18-165. Distribution of property generally.

§ 40-18-166. "Accumulated adjustments account" defined; application generally; "S period" defined; applicability of subdivision (c)(1) of Section 40-18-165 to certain distributions; "affected shareholder" defined.

§ 40-18-167. Applicability of chapter.

§ 40-18-168. "Carryforward" and "carryback" provisions.

§ 40-18-169. Adjustments to earnings and profits.

§ 40-18-170. Circumstances under which corporation treated as partnership; "two-percent shareholder" defined.

§ 40-18-171. Determination of shareholder's pro rata share; "affected shareholders" defined.

§ 40-18-172. "Post-termination transition period" and "determination" defined.

§ 40-18-173. Interpretation of article generally.

§ 40-18-174. Tax imposed on certain built-in gains.

§ 40-18-175. Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts.

§ 40-18-176. Nonresident shareholder composite returns.