Internal Revenue Code Section 1361
GPTKB entity
Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
federal income tax
|
| gptkbp:citation |
gptkb:26_U.S.C._§_1361
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:defines |
gptkb:S_corporation
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 1361
|
| gptkbp:limitation |
number of shareholders in S corporation
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:prohibits |
nonresident aliens as S corporation shareholders
types of shareholders in S corporation |
| gptkbp:requires |
S corporation to have only one class of stock
|
| gptkbp:specifies |
requirements for S corporation status
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1120S
|
| gptkbp:bfsLayer |
5
|