TITLE 26 - US CODE - PART I - IN GENERAL
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TITLE 26 - US CODE - PART I - IN GENERAL
26 USC 1361 - S corporation defined
26 USC 1362 - Election; revocation; termination
26 USC 1363 - Effect of election on corporation
‹ Subchapter S - Tax Treatment of S Corporations and Their Shareholders
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26 USC 1361 - S corporation defined ›
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