All IRC Regulations

9 results for "1362"

Showing top 9 matches in Treasury Regulations.

§ 1.1362-0
Table of contents.
§ 1.1362-1
Election to be an S corporation.
§ 1.1362-2
Termination of election.
§ 1.1362-3
Treatment of S termination year.
§ 1.1362-4
Inadvertent terminations and inadvertently invalid elections.
§ 1.1362-5
Election after termination.
§ 1.1362-6
Elections and consents.
§ 1.1362-7
Effective dates.
§ 1.1362-8
Dividends received from affiliated subsidiaries.