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

PART IV-DEFINITIONS; MISCELLANEOUS

Sec.
1377.
Definitions and special rule.
1378.
Taxable year of S corporation.
1379.
Transitional rules on enactment.