§1378. Taxable year of S corporation — Inbound Citations
26 U.S.C. § 1378
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 1378 as a whole
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(e) For purposes of this section, the term “required taxable year” means the taxable year determined under section 706(b), 1378, or 441(i) without taking into account any taxable year which is allowable by reason of business purposes. Solely for purposes of the preceding sentence, sections 706(b), 1378, and 441(i) shall be treated as in effect for taxable years beginning before January 1, 1987.
Citations to §1378(a)
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(5) Except as provided in regulations, for purposes of determining the taxable year to which a partnership is required to change by reason of this subsection, changes in taxable years of other persons required by this subsection, section 441(i), section 584(i), section 644, or section 1378(a) shall be taken into account.