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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 I
IN GENERAL
Part I. IN GENERAL
§ 1361
- S corporation defined
§ 1362
- Election; revocation; termination
§ 1363
- Effect of election on corporation
