2024 26 CFR 1.1361-1 – S corporation defined

2023 26 CFR 1.1361-1 – S corporation defined

2022 26 CFR 1.1361-1 – S corporation defined

2021 26 CFR 1.1361-1 – S corporation defined

2015 26 CFR 1.1361-1 – S corporation defined

2014 26 CFR 1.1361-1 – S corporation defined

2010 26 CFR 1.1361-1 – S corporation defined

2009 26 CFR 1.1361-1 – S corporation defined