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gptkbp:instanceOf
|
gptkb:United_States_federal_law
|
|
gptkbp:amendedBy
|
gptkb:Tax_Reform_Act_of_1986
|
|
gptkbp:appliesTo
|
federal income tax
|
|
gptkbp:citation
|
gptkb:26_U.S.C._§_1362
gptkb:26_U.S.C._§_1366
|
|
gptkbp:codifiedIn
|
gptkb:Title_26_of_the_United_States_Code
|
|
gptkbp:defines
|
gptkb:S_corporation
|
|
gptkbp:enactedBy
|
gptkb:United_States_Congress
|
|
gptkbp:establishesRequirementsFor
|
qualification as S corporation
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
26 U.S.C. § 1361
|
|
gptkbp:limitation
|
number of shareholders in S corporation
types of shareholders in S corporation
|
|
gptkbp:partOf
|
gptkb:Internal_Revenue_Code
|
|
gptkbp:permits
|
certain trusts as shareholders in S corporation
|
|
gptkbp:prohibits
|
corporate shareholders in S corporation
nonresident alien shareholders in S corporation
partnership shareholders in S corporation
|
|
gptkbp:section
|
gptkb:Subchapter_S
|
|
gptkbp:startDate
|
gptkb:United_States
|
|
gptkbp:subject
|
taxation of S corporations
|
|
gptkbp:bfsParent
|
gptkb:Internal_Revenue_Code_Section_1361
|
|
gptkbp:bfsLayer
|
6
|