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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 II
TAX TREATMENT OF SHAREHOLDERS
Part II. TAX TREATMENT OF SHAREHOLDERS
§ 1366
- Pass-thru of items to shareholders
§ 1367
- Adjustments to basis of stock of shareholders, etc.
§ 1368
- Distributions
