26 USC Subtitle A, CHAPTER 1, Subchapter S: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter S: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter S-Tax Treatment of S Corporations and Their Shareholders

Subchapter S-Tax Treatment of S Corporations and Their Shareholders

Part
I.
In general.
II.
Tax treatment of shareholders.
III.
Special rules.
IV.
Definitions; miscellaneous.