DEFINITIONS; MISCELLANEOUS

  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. DEFINITIONS; MISCELLANEOUS

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Section
1377

Definitions and special rule

Section
1378

Taxable year of S corporation

Section
1379

Transitional rules on enactment