Hawaii S Corporation Income Tax Act | Midpage

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Hawaii Revised Statutes

Part VII

Hawaii S Corporation Income Tax Act

235-121Title; definitions; federal conformity; construction.235-122Taxation of an S corporation and its shareholders.235-123Modification and characterization of income.235-124Basis and adjustments.235-125Carryforwards and carrybacks; loss limitation.235-125.5Transition rule.235-126Part-year residence.235-127Distributions.235-128Returns; shareholder agreements; mandatory payments.235-129Tax credits.235-130LIFO recapture.