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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
part IV
DEFINITIONS; MISCELLANEOUS
Part IV. DEFINITIONS; MISCELLANEOUS
§ 1377
- Definitions and special rule
§ 1378
- Taxable year of S corporation
§ 1379
- Transitional rules on enactment
