Web26 U.S. Code § 1362 - Election; revocation; termination U.S. Code Notes prev next (a) Election (1) In general Except as provided in subsection (g), a small business corporation may elect, in accordance with the provisions of this section, to be an S corporation. (2) All … Effective Date of 1986 Amendment. Amendment by section 511(d)(2)(C) of … WebThis section applicable to taxable years beginning after Dec. 31, 1982, except that in the case of a taxable year beginning during 1982, this section and sections 1362(d)(3) and …
Sec. 1362. Election; Revocation; Termination
WebSection 1362(f) provides, in relevant part, that if: (1) an election under § 1362(a) by any corporation was terminated under paragraph § 1362(d)(3); (2) the Secretary determines … WebMar 11, 2024 · Section 1362(f) provides, in part, that if (1) an election under § 1362(a) by any corporation was not effective for the taxable year for which it was made (determined … black american scientists and inventors
Sec. 1362. Election; Revocation; Termination
WebInternal Revenue Code Section 1362(f) Election; revocation; termination. (a) Election. (1) In general. Except as provided in subsection (g), a small business corporation may elect, in … Web(1) accumulated earnings and profits at the close of such taxable year, and (2) gross receipts more than 25 percent of which are passive investment income, then there is … WebThis section applicable to taxable years beginning after Dec. 31, 1982, except that in the case of a taxable year beginning during 1982, this section and sections 1362 (d) (3) and 1366 (f) (3) of this title shall apply, and section 1372 (e) (5) of this title as in effect on the day before Oct. 19, 1982, shall not apply, see section 6 (a), (b) (3) … black american shorthair cat for sale