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LII
U.S. Code
Title 26
Subtitle A
CHAPTER 1
Subchapter S
PART IV
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26 U.S. Code Part IV - DEFINITIONS; MISCELLANEOUS
U.S. Code
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§ 1377. Definitions and special rule
§ 1378. Taxable year of S corporation
§ 1379. Transitional rules on enactment
