Subchapter C of the Internal Revenue Code
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
subchapter of the Internal Revenue Code
|
| gptkbp:appliesTo |
gptkb:C_corporations
|
| gptkbp:citation |
gptkb:26_U.S.C._§§_301–385
|
| gptkbp:compatibleWith |
gptkb:S_corporations
partnerships sole proprietorships |
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:establishes |
double taxation of corporate income
|
| gptkbp:focusesOn |
taxation of corporations
|
| gptkbp:governs |
corporate mergers
corporate acquisitions corporate spin-offs corporate reorganizations corporate distributions corporate liquidations corporate split-offs corporate split-ups |
| https://www.w3.org/2000/01/rdf-schema#label |
Subchapter C of the Internal Revenue Code
|
| gptkbp:includes |
sections 301 to 385 of the Internal Revenue Code
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:bfsParent |
gptkb:C_corporations
gptkb:C_Corps |
| gptkbp:bfsLayer |
7
|