---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schS/ptIV"
level: "part"
label: "Part IV"
heading: "Definitions; Miscellaneous"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schS-ptIV"
sections_count: 3
---

# Part IV — Definitions; Miscellaneous

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

- [§1377. Definitions and special rule](/usc/26/1377.md)
- [§1378. Taxable year of S corporation](/usc/26/1378.md)
- [§1379. Transitional rules on enactment](/usc/26/1379.md)