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26 U.S.C. § 1372

Section 1372 - Partnership rules to apply for fringe benefit purposes
Section 1372 - Partnership rules to apply for fringe benefit purposes

1 Analyses of this statute by attorneys

  1. 2014 – June, 30 2015 Relief from Employer Excise Tax for Small Employer & S Corporation Payment or Reimbursement of Individual Health Insurance Premiums

    Lathrop & Gage LLPAlson MartinMarch 15, 2015

    5A 2-percent shareholder means any person who owns more than 2 percent of the stock of the S corporation. See IRC §1372(b)(2). 6Notice 2015-17, Q&A 1, referencing IRC § 4980H(c)(2)