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2022 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter S - Tax Treatment of S Corporations and Their Shareholders
| United States Code, 2018 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter S - Tax Treatment of S Corporations and Their Shareholders |
| sections 1361 to 1379 |
| 2022 |
| January 5, 2023 |
| No |
| standard |
- Table of Contents
- Part I - In General (Section 1361 - 1363)
- Part II - Tax Treatment of Shareholders (Section 1366 - 1368)
- Part III - Special Rules (Section 1371 - 1375)
- Part IV - Definitions; Miscellaneous (Section 1377 - 1379)
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