Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6037&num=0&edition=prelim
Timestamp: 2020-02-21 13:49:13
Document Index: 476326380

Matched Legal Cases: ['§ 6037', '§64', '§1906', '§5', '§714', '§1307']

[USC02] 26 USC 6037: Return of S corporation
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26 USC 6037: Return of S corporation Text contains those laws in effect on February 20, 2020
In the case of any subchapter S item, if-
A shareholder shall be treated as having complied with clause (ii) of subparagraph (A) with respect to a subchapter S item if the shareholder-
(Added Pub. L. 85–866, title I, §64(c), Sept. 2, 1958, 72 Stat. 1656 ; amended Pub. L. 94–455, title XIX, §1906(a)(3), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824 , 1834; Pub. L. 97–354, §5(a)(39)(A), Oct. 19, 1982, 96 Stat. 1696 ; Pub. L. 98–369, div. A, title VII, §714(q)(2), July 18, 1984, 98 Stat. 965 ; Pub. L. 104–188, title I, §1307(c)(2), Aug. 20, 1996, 110 Stat. 1781 .)
1984-Pub. L. 98–369 designated existing provisions as subsec. (a) and added subsec. (a) heading and subsec. (b).
1982-Pub. L. 97–354 substituted "S corporation" for "electing small business corporation" in section catchline, substituted "Every S corporation" for "Every electing small business corporation (as defined in section 1371(b))", and substituted "each shareholder's pro rata share of each item of the corporation for the taxable year, and such other information" for "and such other information".
1976-Pub. L. 94–455 substituted "section 1371(b)" for "section 1371(a)(2)" and struck out "or his delegate" after "Secretary".