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    grace880427's Avatar
    grace880427 Posts: 1, Reputation: 1
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    #1

    Feb 19, 2012, 04:06 PM
    Why C-corp can not own S-corp?
    Under the sec 1361-- C-corp can not own S-corp, but why?
    MukatA's Avatar
    MukatA Posts: 7,110, Reputation: 176
    Tax Expert
    		  
    #2

    Feb 20, 2012, 05:54 AM
    Check this 26 USC § 1361 - S corporation defined | LII / Legal Information Institute
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