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.
|S corporation defined
|Election; revocation; termination
|Effect of election on corporation
|Pass-thru of items to shareholders
|Adjustments to basis of stock of shareholders, etc.
|Coordination with subchapter C
|Partnership rules to apply for fringe benefit purposes
|Tax imposed on certain built-in gains
|Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
|Definitions and special rule
|Taxable year of S corporation
|Transitional rules on enactment
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