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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
§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
Microsoft Word - RR-04-50. doc Section 401(a) provides the definition of a qualified pension, profit-sharing, and stock bonus plans that qualifies under § 1361(b) as an eligible S corporation shareholder