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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
26 USC Part I
26 USC Part I
IN GENERAL
October 30, 2020
§
1361
S corporation defined
§
1362
Election; revocation; termination
§
1363
Effect of election on corporation
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