---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schS"
level: "subchapter"
label: "Subchapter S"
heading: "Tax Treatment of S Corporations and Their Shareholders"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schS"
sections_count: 14
---

# Subchapter S — Tax Treatment of S Corporations and Their Shareholders

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — In General](/usc/26/stA-ch1-schS-ptI.md)
- [Part II — Tax Treatment of Shareholders](/usc/26/stA-ch1-schS-ptII.md)
- [Part III — Special Rules](/usc/26/stA-ch1-schS-ptIII.md)
- [Part IV — Definitions; Miscellaneous](/usc/26/stA-ch1-schS-ptIV.md)