US Code
Home
Home
/
Title 26
/
Subtitle A Income Taxes
/
Chapter 1 NORMAL TAXES AND SURTAXES
/
Subchapter S Tax Treatment of S Corporations and Their Shareholders
/ Part I IN GENERAL
Public Law 119-88 (05/04/2026)
Part I In General
Browse 0 units and 3 sections in Part I In General of Title 26.
Sections in Part I
§ 1361
S corporation defined
›
§ 1362
Election; revocation; termination
›
§ 1363
Effect of election on corporation
›
Next
→
Part II TAX TREATMENT OF SHAREHOLDERS