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  • 26 U. S. Code § 1361 - S corporation defined
    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]
  • 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
  • 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
  • 26 USC 1361: S corporation defined - uscode. house. gov
    For purposes of this subchapter, the term "small business corporation" means a domestic corporation which is not an ineligible corporation and which does not- (A) have more than 100 shareholders,
  • 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
  • eCFR :: 26 CFR 1. 1361-0 -- Table of contents.
    § 1 1361-0 Table of contents This section lists captions contained in §§ 1 1361-1, 1 1361-2, 1 1361-3, 1 1361-4, 1 1361-5, and 1 1361-6
  • Small Business Corporations and Their Shareholders - eCFR
    Shareholder's share of items of an S corporation Limitations on deduction of passthrough items of an S corporation to its shareholders Treatment of family groups Special rules limiting the passthrough of certain items of an S corporation to its shareholders Effective applicability date Table of contents
  • Marine Corps COOL - - 1361 - Engineer Assistant MOS - Overview
    Personnel assigned this MOS are trained to use optical reading electronic total station survey instruments to establish the horizontal and vertical alignment layout for construction projects





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