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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle A  » Chapter 1  » Subchapter S

Subtitle A. Income Taxes (§§ 1-1564)

CHAPTER 1. NORMAL TAXES AND SURTAXES

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
 

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