### Question
What does 1st postenactment year mean?


### Answer
**1st postenactment year** has the following meaning in *26 U.S.C. § 1379*:

> the 1st taxable year of a corporation which begins after December 31, 1982

#### Citation:
  - *26 U.S.C. § 1379*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter S-Tax Treatment of S Corporations and Their Shareholders > PART IV-DEFINITIONS; MISCELLANEOUS**

