26 U.S.C. § 1373
Foreign income
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 1373, Foreign income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463050
- Permanent ID
ys:prov:463050@1- SHA-256
a4532b791bbc1d0b629af4fde8b295d032932107801a4ca1eb34c3a6b4815f56
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
For purposes of subparts A and F of part III, and part V, of subchapter N (relating to income from sources without the United States)—
For purposes of section 904(f) (relating to recapture of overall foreign loss), the making or termination of an election to be treated as an S corporation shall be treated as a disposition of the business.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Subchapter S Revision Act of 1982House: no recorded tallySenate: no recorded tally