Subchapter S—Tax Treatment of S Corporations and Their Shareholders (§§ 1361—1379)
- PART I—IN GENERAL (§§ 1361—1363)
- PART II—TAX TREATMENT OF SHAREHOLDERS (§§ 1366—1368)
- PART III—SPECIAL RULES (§§ 1371—1375)
- PART IV—DEFINITIONS; MISCELLANEOUS (§§ 1377—1379)