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Index  » Subtitle A  » Chapter 1  » Subchapter S

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter S. Tax Treatment of S Corporations and Their Shareholders

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter S (Tax Treatment of S Corporations and Their Shareholders) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 1361S corporation defined
I.R.C. 1362Election; revocation; termination
I.R.C. 1363Effect of election on corporation
I.R.C. 1366Pass-thru of items to shareholders
I.R.C. 1367Adjustments to basis of stock of shareholders, etc.
I.R.C. 1368Distributions
I.R.C. 1371Coordination with subchapter C
I.R.C. 1372Partnership rules to apply for fringe benefit purposes
I.R.C. 1373Foreign income
I.R.C. 1374Tax imposed on certain built-in gains
I.R.C. 1375Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
I.R.C. 1377Definitions and special rule
I.R.C. 1378Taxable year of S corporation
I.R.C. 1379Transitional rules on enactment

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.