§280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years — Inbound Citations

Citations to 26 U.S.C. § 280H as a whole

• 26 U.S.C. § 7519(g)

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  (g) The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the provisions of this section and section 280H, including regulations providing for appropriate adjustments in the application of this section and sections 280H and 444 in cases where—

  (1) 2 or more applicable election years begin in the same calendar year, or

  (2) the base year is a taxable year of less than 12 months.