26 USC 1371
§ 1371 - Coordination with subchapter C
- § 1371 - Coordination with subchapter C
- 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 2025 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1984 Amendment
- Effective Date
- Savings Provision
- Plan Amendments Not Required Until January 1, 1989
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