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.

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.

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 …

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

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. …

*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. …

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 …

Searchable text of the 26 USC 1361 - S corporation defined (US Code), including Notes, Amendments, and Table of Authorities

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.

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