TAX TREATMENT OF SHAREHOLDERS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Treatment of S Corporations and Their Shareholders
  7. TAX TREATMENT OF SHAREHOLDERS

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Section
1366

Pass-thru of items to shareholders

Section
1367

Adjustments to basis of stock of shareholders, etc.

Section
1368

Distributions