I need to fill out Form 966 for an S Corp. The form asks for the Section of the Code under which the corporation is to be dissolved or liquidated. Does anyone know which section explains a 12-month liquidation?

Thanks very much.

https://www.irs.gov/pub/irs-pdf/f966.pdf

I guess this is your first time of filing form 966; you need to File Form 966 within 30 days after the resolution or plan is adopted to dissolve the S corp or liquidate any of its stock.On line 10 of from 966 , you need to enter sec 331 for a complete liquidation of the S corp.