26 USC 1361
§ 1361 - S corporation defined
- § 1361 - S corporation defined
- 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 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date
- Savings Provision
- Elimination of all Earnings and Profits Attributable to Pre-1983 Years for Certain Corporations
- Elimination of Certain Earnings and Profits
- Plan Amendments Not Required Until January 1, 1989
- Transitional Provisions
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