1361 - Wikipedia Year 1361 (MCCCLXI) was a common year starting on Friday of the Julian calendar March 17 – An-Nasir Hasan, Mamluk Sultan of Egypt, is killed by one of his own mamluks, Yalbugha al-Umari, who, with the senior Mamluk emirs, has al-Mansur Muhammad installed as the new sultan [1]
26 USC 1361: S corporation defined - House §1361 S corporation defined (a) S corporation defined (1) In general For purposes of this title, the term "S corporation" means, with respect to any taxable year, a small business corporation for which an election under section 1362 (a) is in effect for such year
Sec. 1361. S Corporation Defined - Bloomberg Law For purposes of this title, the term “S corporation" means, with respect to any taxable year, a small business corporation for which an election under section 1362 (a) is in effect for such year
§1361 TITLE 26—INTERNAL REVENUE CODE Page 2314 any . . . - GovInfo 1361 S corporation defined S corporation defined In general For purposes of this title, the term ‘‘S cor-poration’’ means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year (2) C corporation
The Harrowing Remains of the Battle of Visbys Medieval Massacre This multifaceted backdrop set the stage for the violent confrontation that would become known as the Battle of Visby in 1361, ultimately reshaping the fate of this once-thriving medieval trading city
26 CFR Part 1 - Small Business Corporations and Their Shareholders If stock is held by an ESBT described in section 1361 (c) (2) (A) (v), each potential current beneficiary of the trust shall be treated as a shareholder, except that the trust shall be treated as the shareholder during any period in which there is no potential current beneficiary of the trust