26 USC 1362
§ 1362 - Election; revocation; termination
- § 1362 - Election; revocation; termination
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter S— Tax Treatment of S Corporations and Their Shareholders
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1984 Amendment
- Effective Date
- Treatment of Certain Elections Under Prior Law
- Subchapter S Election
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