US Code

Public Law 119-120 (10/07/2026)

Part IV Definitions; Miscellaneous

Browse 0 units and 3 sections in Part IV Definitions; Miscellaneous of Title 26.

Sections in Part IV

§ 1377 Definitions and special rule § 1378 Taxable year of S corporation § 1379 Transitional rules on enactment
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