26 USC 1368
§ 1368 - Distributions
- § 1368 - Distributions
- 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 2007 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989
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