26 USC Subtitle F, CHAPTER 63, Subchapter D: Front Matter
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26 USC Subtitle F, CHAPTER 63, Subchapter D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter D-Tax Treatment of Subchapter S Items
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Subchapter D-Tax Treatment of Subchapter S Items

Sec.
6241.
Tax treatment determined at corporate level.
6242.
Shareholder's return must be consistent with corporate return or Secretary notified of inconsistency.
6243.
All shareholders to be notified of proceedings and given opportunity to participate.
6244.
Certain partnership provisions made applicable.
6245.
Subchapter S item defined.

        

Amendments

1982- Pub. L. 97–354, §4(a), Oct. 19, 1982, 96 Stat. 1691 , added subchapter D heading and items 6241 to 6245.

Subchapter Referred to in Other Sections

This subchapter is referred to in section 1366 of this title.