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  1. LII
  2. U.S. Code
  3. Title 26. INTERNAL REVENUE CODE
  4. Subtitle A. Income Taxes
  5. Chapter 1. NORMAL TAXES AND SURTAXES
  6. Subchapter S. Tax Treatment of S Corporations and Their Shareholders
  7. Part II. TAX TREATMENT OF SHAREHOLDERS

26 U.S. Code PART II— TAX TREATMENT OF SHAREHOLDERS

  • U.S. Code
  • Notes
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  1. § 1366. Pass-thru of items to shareholders
  2. § 1367. Adjustments to basis of stock of shareholders, etc.
  3. § 1368. Distributions

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