26 U.S. Code Subchapter S
26 U.S. Code Subchapter S - Tax Treatment of S Corporations and ...
26 U.S. Code Subchapter S - Tax Treatment of S Corporations and Their Shareholders · PART I—IN GENERAL (§§ 1361 – 1363) · PART II—TAX TREATMENT OF SHAREHOLDERS ...
26 USC Subtitle A, CHAPTER 1, Subchapter S: Tax Treatment of S ...
A corporation shall not be treated as a qualified casualty insurance electing small business corporation unless an election under subchapter S of chapter 1 of ...
26 U.S. Code § 1361 - S corporation defined - Law.Cornell.Edu
26 U.S. Code § 1361 - S corporation defined · (A). is required to be held by an individual under applicable Federal or State law in order to permit such ...
26 USC Subtitle A, CHAPTER 1, Subchapter S, PART I: IN GENERAL
(A) In general ... (ii) all assets, liabilities, and items of income, deduction, and credit of a qualified subchapter S subsidiary shall be treated as assets, ...
Subchapter S — Tax Treatment of S Corporations and Their ...
Subchapter S — Tax Treatment of S Corporations and Their Shareholders (Sections 1361 to 1379) · Part I — In General (Sections 1361 to 1363) · Part II — Tax ...
2022 US Code Title 26, Subtitle A, Chapter 1, Subchapter S - Tax ...
Subchapter S - Tax Treatment of S Corporations and Their Shareholders from Chapter 1, Title 26, Subtitle A of the US Code (2022)
26 U.S.C. 1361 - S corporation defined - Content Details - GovInfo
Bluebook · Publication Title. United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE · Category. Bills and Statutes · Collection. United States Code ...
26 U.S.C. § 1361 - U.S. Code Title 26. Internal Revenue Code § 1361
(ii) all assets, liabilities, and items of income, deduction, and credit of a qualified subchapter S subsidiary shall be treated as assets, liabilities, and ...
26 USC Subtitle A, CHAPTER 1, Subchapter S: Front Matter
Part ; I. · In general. ; II. Tax treatment of shareholders. ; III. Special rules. ; IV. Definitions; miscellaneous.
IRC Section 1361 (S corporation defined) - Tax Notes
(ii) Elections with respect to successive income beneficiaries. If there is an election under this paragraph with respect to any beneficiary, an election under ...
26 USC 1361: S corporation defined - U.S. Code
A beneficiary of a qualified subchapter S trust (or his legal representative) may elect to have this subsection apply. (B) Manner and time of election. (i) ...
Sec. 1361. S Corporation Defined - Internal Revenue Code
all assets, liabilities, and items of income, deduction, and credit of a qualified subchapter S subsidiary shall be treated as assets, liabilities, and such ...
26 USC Subtitle A, CHAPTER 1, Subchapter S, PART I: IN GENERAL
For purposes of this title, the term "S corporation" means, with respect to any taxable year, a small business corporation for which an election under section ...
Tax code, regulations and official guidance | Internal Revenue Service
The sections of the IRC can be found in Title 26 of the United States Code (26 USC). ... U.S. Government Publishing Office (GPO). The IRC ...
Federal laws - U.S.C. Title 26 - INTERNAL REVENUE CODE
No person who receives a return or return information under this subsection shall disclose such return or return information to any person other than the ...
U.S. Code Title 26. Internal Revenue Code | FindLaw
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the ...
26 USC Subtitle A, CHAPTER 1, Subchapter O, PART II - U.S. Code
31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Pub.
Title 26—Internal Revenue Code - OLRC Home
It is prepared by the Office of the Law Revision Counsel of the United States House of Representatives. For currency information, click here. Search the United ...
26 USC 1361 - S corporation defined - GovRegs
(i) In generalAn election under subsection (a) shall be terminated whenever the corporation—(I) has accumulated earnings and profits at the close of each of 3 ...
USCS, Title 26, Internal Revenue Code | LexisNexis Store
The USCS, Title 26, Internal Revenue Code is an IRC set you can cite with confidence, bringing you 6 volumes with a comprehensive Index that are excerpted ...