TITLE 26 - US CODE - PART IV - DEFINITIONS; MISCELLANEOUS
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united states code
TITLE 26 - US CODE - PART IV - DEFINITIONS; MISCELLANEOUS
26 USC 1377 - Definitions and special rule
26 USC 1378 - Taxable year of S corporation
26 USC 1379 - Transitional rules on enactment
‹ 26 USC 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
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26 USC 1377 - Definitions and special rule ›
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