Subchapter S. Tax Treatment of S Corporations and Their Shareholders

• PART I [§ 1361 - § 1363] - IN GENERAL
• PART II [§ 1366 - § 1368] - TAX TREATMENT OF SHAREHOLDERS
• PART III [§ 1371 - § 1375] - SPECIAL RULES
• PART IV [§ 1377 - § 1379] - DEFINITIONS; MISCELLANEOUS