[Soproudofmyself]

I’m having a hard time finding things on the research tabs. If you had to do a search on AAA of an S corporation, how would you begin your search?

I started by typing in accumulated adjustment account and nothing came up, then I tried by looking within the S Corporation subchapter and there is nothing about AAA within that chapter.

Any thoughts? what’s the strategy?

[Anonymous]

AAA has to do with distributions by an S Corp.

USC § 1368

https://www.law.cornell.edu/uscode/text/26/1368

The Research questions have become very difficult on the new format. The question isn't cut and dry like to used to be. You really have to know what topic they're referring to in order to know where to start looking.

[Anonymous]

Using the research tab requires that you know at a little something about the subject you're researching. If I didn't realize that an AAA was a distribution, then I wouldnt have known to look under distributions and I would have just looked under S-Corps. Thinking about the topic and asking yourself what other general topics might it be under is going to help with REG. Also, practice using the IRS code. Its online in the same format as it will be in the research tab. Click around and get familiar with where things are and how its organized.

[Soproudofmyself]

What if you know where the answer is but there is no letter associated with the paragraph????? there is only a #??? the correct format requires a letter????

[Anonymous]

All they want is the section and the subsection…..

[Soproudofmyself]

but what if your subsection is a # instead of a letter? when i input the subsection given as a #, it says it's incorretly formatted. it requires a letter and there is no letter within some sections…

when there is no “letter” associated with the section, can I just input the section and leave the subsection “blank”?

[Anonymous]

Let's use the link I posted above….

If a Research question asked me to find the section and subsection that explains the definition of AAA.

That would be…. IRC 1368 (e)

It actually is IRC 1368 (e) (1) (A). But (1) (A) are just the sections within the subsection. The definition of AAA is located in Section 1368, subsection (e).

[Author]

Replies