26 USC Subtitle A, CHAPTER 1, Subchapter S: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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.