---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schS/ptI"
level: "part"
label: "Part I"
heading: "In General"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schS-ptI"
sections_count: 3
---

# Part I — In General

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

## Sections

- [§1361. S corporation defined](/usc/26/1361.md)
- [§1362. Election; revocation; termination](/usc/26/1362.md)
- [§1363. Effect of election on corporation](/usc/26/1363.md)