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  1. 26 U.S. Code § 1361 - S corporation defined - LII / Legal …

    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.

  2. 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.

  3. 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 …

  4. IRC Section 1361 (S corporation defined) | Tax Notes

    Dec 15, 2025 · 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

  5. 1361 - U.S. Code Title 26. Internal Revenue Code - FindLaw

    Jan 1, 2024 · Read this complete 26 U.S.C. § 1361 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 1361. S corporation defined on Westlaw. Westlaw subscription required. …

  6. 26 USC 1361: S corporation defined - uscode.house.gov

    *Public Law 119-60 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized. …

  7. 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 …

  8. 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

  9. 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.

  10. Year 1361 - Historical Events and Notable People - On This Day

    What happened and who was notable in 1361? Browse important events, world leaders, notable birthdays, and tragic deaths from the year 1361.