Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-124 (October 15, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART I⁠—IN GENERAL — Front Matter

Sec.
1361.S corporation defined.
1362.Election; revocation; termination.
1363.Effect of election on corporation.