26 USC 1374
§ 1374 - Tax imposed on certain built-in gains
- § 1374 - Tax imposed on certain built-in gains
- 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 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date
- Savings Provision
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