Tax Treatment of S Corporations and Their 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

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Part
I

IN GENERAL

Part
II

TAX TREATMENT OF SHAREHOLDERS

Part
III

SPECIAL RULES

Part
IV

DEFINITIONS; MISCELLANEOUS