Source: https://law.justia.com/codes/us/2011/title-26/subtitle-a/chapter-1/subchapter-s/part-i/section-1363/
Timestamp: 2019-09-20 16:35:54
Document Index: 205253778

Matched Legal Cases: ['§ 1363', '§ 1', '§ 1', '§ 1361', '§ 1361', '§2', '§721', '§511', '§632', '§701', '§10227', '§1006', '§2004', '§411', '§ 1363', '§701', '§511', '§632']

26 USC § 1363 (2011) Effect of election on corporation :: Title 26 - Internal Revenue Code :: 2011 US Code :: US Codes and Statutes :: US Law :: Justia
Justia US Law US Codes and Statutes US Code 2011 US Code Title 26 - Internal Revenue Code Subtitle A - Income Taxes (§§ 1 - 1564) Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3) Subchapter S - Tax Treatment of S Corporations and Their Shareholders (§§ 1361 - 1379) Part I - IN GENERAL (§§ 1361 - 1363) Section 1363 - Effect of election on corporation
Section 1363 - Effect of election on corporation
Sec. 1363 - Effect of election on corporation
Source Credit Added Pub. L. 97-354, §2, Oct. 19, 1982, 96 Stat. 1676; amended Pub. L. 98-369, div. A, title VII, §721(a), (b)(1), (p), July 18, 1984, 98 Stat. 966, 970; Pub. L. 99-514, title V, §511(d)(2)(C), title VI, §632(b), title VII, §701(e)(4)(J), Oct. 22, 1986, 100 Stat. 2249, 2277, 2343; Pub. L. 100-203, title X, §10227(a), Dec. 22, 1987, 101 Stat. 1330-416; Pub. L. 100-647, title I, §1006(f)(7), title II, §2004(n), Nov. 10, 1988, 102 Stat. 3407, 3608; Pub. L. 109-135, title IV, §411(a), Dec. 21, 2005, 119 Stat. 2636.
Statutes at Large References 96 Stat. 1676
98 Stat. 966
101 Stat. 1330-416
102 Stat. 3407
119 Stat. 2636
Public Law References Public Law 97-354, Public Law 98-369, Public Law 99-514, Public Law 100-203, Public Law 100-647, Public Law 109-135
26 USC § 1363 (2011)
1986—Subsec. (a). Pub. L. 99–514, §701(e)(4)(J), struck out “and in section 58(d)” after “this subchapter”.
Subsec. (c)(2). Pub. L. 99–514, §511(d)(2)(C), redesignated subpars. (B) and (C) as (A) and (B), respectively, and struck out former subpar. (A) which read as follows: “section 163(d) (relating to limitation on interest on investment indebtedness),”.
Subsec. (e). Pub. L. 99–514, §632(b), amended subsec. (e) generally, substituting “reorganizations, etc.” for “complete liquidations and reorganizations”, in heading and in text struck out reference to property in complete liquidation of the corporation.