26 USC 1378
§ 1378 - Taxable year of S corporation
- § 1378 - Taxable year of S corporation
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter S— Tax Treatment of S Corporations and Their Shareholders
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date
- Construction of Section 806 of Pub. L. 99–514
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