26 USC 1367
§ 1367 - Adjustments to basis of stock of shareholders, etc.
- § 1367 - Adjustments to basis of stock of shareholders, etc.
- 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 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1984 Amendment
- Effective Date
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