26 USC 1379
§ 1379 - Transitional rules on enactment
- § 1379 - Transitional rules on enactment
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter S— Tax Treatment of S Corporations and Their Shareholders
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1984 Amendment
- Effective Date
- Coordination of Repeals of Certain Sections