Part III – Special Rules

Part III – Special Rules

Special Rules

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter S > Part III

Details

  • Reference: Part III
  • Legend: Special Rules
  • USCode Year: 2013

Provision Content

Amendments

1996—Pub. L. 104–188, title I, §1311(b)(2)(D), Aug. 20, 1996, 110 Stat. 1784, substituted accumulated for subchapter C in item 1375.

1986—Pub. L. 99–514, title VI, §632(d), Oct. 22, 1986, 100 Stat. 2277, substituted built-in for capital in item 1374.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1363 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1363, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

Part I – In General in the Legal Encyclopedia: Tax Liability

In this entry about Part I – In General, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Subchapter S – in the Legal Encyclopedia: Taxation

In this entry about Subchapter S – , find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Part I – In General in the Legal Encyclopedia: Liability

In this entry about Part I – In General, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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