26 U.S.C. § 1378
Taxable year of S corporation
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 1378, Taxable year of S corporation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463055
- Permanent ID
ys:prov:463055@1- SHA-256
c933fca5c1cb9bb38ef083f38bf4ca644a82cee0e992b9d0e6c2f59c9dbc5b42
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 this subtitle, the taxable year of an S corporation shall be a permitted year.
For purposes of this section, the term “permitted year” means a taxable year which—
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
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally