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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter S — Tax Treatment of S Corporations and Their Shareholders
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Subch. R
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
Subch. T
Cooperatives and Their Patrons
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Subchapter S — Tax Treatment of S Corporations and Their Shareholders
Search Subchapter S full text →
Pt. I
In General
§§1361 to 1363
Pt. II
Tax Treatment of Shareholders
§§1366 to 1368
Pt. III
Special Rules
§§1371 to 1375
Pt. IV
Definitions; Miscellaneous
§§1377 to 1379
‹
Subch. R
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
Subch. T
Cooperatives and Their Patrons
›
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