26 USC 1363
§ 1363 - Effect of election on corporation
- § 1363 - Effect of election on corporation
- 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 2005 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
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