All IRC Regulations

7 results for "1361"

Showing top 7 matches in Treasury Regulations.

§ 1.1361-0
Table of contents.
§ 1.1361-1
S corporation defined.
§ 1.1361-2
Definitions relating to S corporation subsidiaries.
§ 1.1361-3
QSub election.
§ 1.1361-4
Effect of QSub election.
§ 1.1361-5
Termination of QSub election.
§ 1.1361-6
Effective date.