26 USC 6241: Tax treatment determined at corporate level
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26 USC 6241: Tax treatment determined at corporate level Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter D-Tax Treatment of Subchapter S Items
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§6241. Tax treatment determined at corporate level

Except as otherwise provided in regulations prescribed by the Secretary, the tax treatment of any subchapter S item shall be determined at the corporate level.

(Added Pub. L. 97–354, §4(a), Oct. 19, 1982, 96 Stat. 1691 .)

Effective Date

Subchapter applicable to taxable years beginning after Dec. 31, 1982, see section 6(a) of Pub. L. 97–354, set out as a note under section 1361 of this title.