Computation of tax. The tax im- posed on the income of an S corpora- tion by section 1374(a) for any taxable year during the recognition period is computed as follows—
Appears in 6 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
Computation of tax. The tax im- posed on the income of an S corpora- tion by section 1374(a) for any taxable year during the recognition period is computed as follows—
Appears in 6 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov