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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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Part II — Tax Treatment of Shareholders
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Pt. I
In General
Pt. III
Special Rules
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Part II — Tax Treatment of Shareholders
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§1366
Pass-thru of items to shareholders
§1367
Adjustments to basis of stock of shareholders, etc.
§1368
Distributions
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Pt. I
In General
Pt. III
Special Rules
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