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.
Subchapter Referred to in Other Sections
This subchapter is referred to in sections 1366, 1379, 6037 of this title.