26 USC Subtitle A, CHAPTER 1, Subchapter S, PART II: 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, PART II: 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 II-TAX TREATMENT OF SHAREHOLDERS

PART II-TAX TREATMENT OF SHAREHOLDERS

Sec.
1366.
Pass-thru of items to shareholders.
1367.
Adjustments to basis of stock of shareholders, etc.
1368.
Distributions.