List of Forms by Chapter
Chapter 1 — Selection of the Business Entity
Chapter 2 — Tax Considerations in Entity Selection
Chapter 3 — Fiduciary Duties
Chapter 4 — Formation of Illinois Corporations
Chapter 5 — Shareholders’ Agreements
Chapter 6 — Corporate Operating and Maintenance Issues
Chapter 7 — S Corporations
I. Introduction
II. Requirements To Elect S Status
III. The Process of Electing S Status
IV. Tax Consequences at the Corporate Level
V. Taxation of Shareholders
VI. [7.111] Taxation of Distributions to Shareholders
VII. Termination of S Election
VIII. Conversion To Other Entity Forms
IX. Appendix — Forms
Chapter 8 — Professional and Medical Corporations
Chapter 9 — The Illinois Franchise Tax
Chapter 10 — Business Breakups An IICLE® Online Library subscription is required to view this content. For more information or to subscribe, click here.