Subchapter S of Chapter 1 of the Internal Revenue Code
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
subchapter of United States federal tax law
|
| gptkbp:amendedBy |
gptkb:Small_Business_Job_Protection_Act_of_1996
gptkb:Tax_Reform_Act_of_1986 |
| gptkbp:appliesTo |
domestic corporations only
|
| gptkbp:codifiedIn |
gptkb:26_U.S.C._§§_1361–1379
|
| gptkbp:dateEnacted |
1958
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:establishes |
rules for S corporation taxation
|
| gptkbp:governs |
gptkb:S_corporations
|
| https://www.w3.org/2000/01/rdf-schema#label |
Subchapter S of Chapter 1 of the Internal Revenue Code
|
| gptkbp:limitation |
number of shareholders in S corporations
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:prohibits |
types of shareholders in S corporations
foreign shareholders in S corporations |
| gptkbp:providesFor |
pass-through taxation for S corporations
|
| gptkbp:requires |
single class of stock for S corporations
|
| gptkbp:bfsParent |
gptkb:S_corporations_in_the_United_States
|
| gptkbp:bfsLayer |
6
|