Search the current U.S. Code within Title 26

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3 results 1376

Scoped to Title 26

Title 26 Title 26 / Section 1375

26 U.S.C. § 1375

Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts

Subchapter S Tax Treatment of S Corporations and Their Shareholders / Part III SPECIAL RULES

Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts

Title 26 Title 26 / Section 1016

Adjustments to basis

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Adjustments to basis

Title 26 Title 26 / Section 1361

S corporation defined

Subchapter S Tax Treatment of S Corporations and Their Shareholders / Part I IN GENERAL

S corporation defined