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LII
U.S. Code
Title 26
Subtitle A
CHAPTER 1
Subchapter S
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26 U.S. Code Subchapter S - Tax Treatment of S Corporations and Their Shareholders
U.S. Code
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PART I—IN GENERAL (§§ 1361 – 1363)
PART II—TAX TREATMENT OF SHAREHOLDERS (§§ 1366 – 1368)
PART III—SPECIAL RULES (§§ 1371 – 1375)
PART IV—DEFINITIONS; MISCELLANEOUS (§§ 1377 – 1379)
