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.