Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
gptkb:S_corporations
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:establishesRequirementsFor |
election of S corporation status
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 1362
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:providesFor |
termination of S corporation election
|
| gptkbp:regulates |
S corporation election
|
| gptkbp:requires |
shareholder consent for S corporation election
|
| gptkbp:subject |
federal taxation
|
| gptkbp:bfsParent |
gptkb:26_U.S.C._§_1361
|
| gptkbp:bfsLayer |
7
|