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LII
U.S. Code
Title 26. INTERNAL REVENUE CODE
Subtitle A. Income Taxes
Chapter 1. NORMAL TAXES AND SURTAXES
Subchapter S. Tax Treatment of S Corporations and Their Shareholders
Part II. TAX TREATMENT OF SHAREHOLDERS
26 U.S. Code
PART II—
TAX TREATMENT OF SHAREHOLDERS
U.S. Code
Notes
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§ 1366. Pass-thru of items to shareholders
§ 1367. Adjustments to basis of stock of shareholders, etc.
§ 1368. Distributions