Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the United States Internal Revenue Code
|
| gptkbp:appliesTo |
gptkb:S_corporations
|
| gptkbp:citation |
gptkb:26_U.S.C._§_1366
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:governs |
pass-through of items to shareholders
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 1366
|
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:partOf |
gptkb:Subchapter_S_of_Chapter_1_of_the_Internal_Revenue_Code
|
| gptkbp:provides |
rules for computation of shareholder's tax liability
|
| gptkbp:startDate |
1982
|
| gptkbp:subject |
taxation of S corporation shareholders
|
| gptkbp:bfsParent |
gptkb:26_U.S.C._§_1361
|
| gptkbp:bfsLayer |
7
|