includible corporation
Defined in 1 place of the United States Code.
As used in this chapter, the term "includible corporation" means any corporation except—
Source
- 1994–present26 U.S.C. § 1504Internal Revenue Code · Definitions · as used in this chapter
As used in this chapter, the term “includible corporation” means any corporation except—
(1) Corporations exempt from taxation under section 501.
(2) Insurance companies subject to taxation under section 801.
(3) Foreign corporations.
(4) Corporations with respect to which an election under section 936 (relating to possession tax credit) is in effect for the taxable year.
([5) Repealed. Pub. L. 94–455, title X, § 1053(d)(2), Oct. 4, 1976, 90 Stat. 1649.]
(6) Regulated investment companies and real estate investment trusts subject to tax under subchapter M of chapter 1.
(7) A DISC (as defined in section 992(a)(1)).
(8) An S corporation.
Source
- 2013–201826 U.S.C. § 1504Internal Revenue Code · Definitions · as used in this chapter
As used in this chapter, the term “includible corporation” means any corporation except—
(1) Corporations exempt from taxation under section 501.
(2) Insurance companies subject to taxation under section 801.
(3) Foreign corporations.
(4) Regulated investment companies and real estate investment trusts subject to tax under subchapter M of chapter 1.
(5) A DISC (as defined in section 992(a)(1)).
(6) An S corporation.
Source
- 201826 U.S.C. § 1504Internal Revenue Code · Definitions · as used in this chapter