### Question
What is the definition of last preenactment year?


### Answer
The definition of **last preenactment year** is as follows in *26 U.S.C. § 1379*:

> the last taxable year of a corporation which begins before January 1, 1983

#### 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**

