§1374. Tax imposed on certain built-in gains — Inbound Citations
26 U.S.C. § 1374
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 1374 as a whole
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(I) section 1374 (relating to tax on certain built-in gains of S corporations),
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(2) If any tax is imposed under section 1374 for any taxable year on an S corporation, for purposes of subsection (a), the amount so imposed shall be treated as a loss sustained by the S corporation during such taxable year. The character of such loss shall be determined by allocating the loss proportionately among the recognized built-in gains giving rise to such tax.
Citations to §1374(a)
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(i) The tax imposed by section 1374(a).