26 USC Subtitle A, CHAPTER 1, Subchapter S, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter S, PART I: 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 I-IN GENERAL

PART I-IN GENERAL

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