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Title 26 Title 26 / Section 1361

26 U.S.C. § 1361

S corporation defined

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

S corporation defined

Title 26 Title 26 / Section 291

26 U.S.C. § 291

Special rules relating to corporate preference items

Subchapter B Computation of Taxable Income / Part XI SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS

Special rules relating to corporate preference items

Title 26 Title 26 / Section 4081

26 U.S.C. § 4081

Imposition of tax

Part III PETROLEUM PRODUCTS / Subpart A Motor and Aviation Fuels

Imposition of tax

Title 26 Title 26 / Section 4985

26 U.S.C. § 4985

Stock compensation of insiders in expatriated corporations

Subtitle D Miscellaneous Excise Taxes / Chapter 45 PROVISIONS RELATING TO EXPATRIATED ENTITIES

Stock compensation of insiders in expatriated corporations

Title 26 Title 26 / Section 6652

26 U.S.C. § 6652

Failure to file certain information returns, registration statements, etc.

Subchapter A Additions to the Tax and Additional Amounts / Part I GENERAL PROVISIONS

Failure to file certain information returns, registration statements, etc.