26 USC Subtitle A, CHAPTER 1, Subchapter S, PART IV: 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 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.