- 26 U. S. Code § 1361 - S corporation defined - LII Legal Information . . .
For purposes of this title, the term “ S corporation ” means, with respect to any taxable year, a small business corporation for which an election under section 1362 (a) is in effect for such year
- 1361 - Wikipedia
Year 1361 (MCCCLXI) was a common year starting on Friday of the Julian calendar March 17 – An-Nasir Hasan, Mamluk Sultan of Egypt, is killed by one of his own mamluks, Yalbugha al-Umari, who, with the senior Mamluk emirs, has al-Mansur Muhammad installed as the new sultan [1]
- Sec. 1361. S Corporation Defined - Bloomberg Law
For purposes of this title, the term “S corporation" means, with respect to any taxable year, a small business corporation for which an election under section 1362 (a) is in effect for such year
- What Is a Small Business Corporation Under Section 1361?
Understand how Section 1361 allows small businesses to leverage pass-through taxation and avoid corporate double taxation
- IRC Section 1361 (S corporation defined) | Tax Notes
Read Section 1361 of the Internal Revenue Code (IRC), S corporation defined Review IRS history, recent cases and more on 26 USC 1361 at Tax Notes com
- §1361 TITLE 26—INTERNAL REVENUE CODE Page 2314 any . . . - GovInfo
1361 S corporation defined S corporation defined In general For purposes of this title, the term ‘‘S cor-poration’’ means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year (2) C corporation
- 26 USC 1361: S corporation defined - House
§1361 S corporation defined (a) S corporation defined (1) In general For purposes of this title, the term "S corporation" means, with respect to any taxable year, a small business corporation for which an election under section 1362 (a) is in effect for such year
- 26 USC 1361 - S corporation defined - GovRegs
Searchable text of the 26 USC 1361 - S corporation defined (US Code), including Notes, Amendments, and Table of Authorities
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