26 U.S.C. § 1373
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 1391
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- § 1397A
- § 1397B
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- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 1373. Foreign income
- (a) For purposes of subparts A and F of part III, and part V, of subchapter N (relating to income from sources without the United States)—
- (1) an S corporation shall be treated as a partnership, and
- (2) the shareholders of such corporation shall be treated as partners of such partnership.
- (b) For purposes of section 904(f) (relating to recapture of overall foreign loss), the making or termination of an election to be treated as an S corporation shall be treated as a disposition of the business.
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