Subchapter E. Corporations of Individuals
- § 30581. General rule
- § 30582. Election; revocation termination
- § 30583. Effect of election on corporation
- § 30584. Pass-through of items to shareholders
- § 30585. Adjustments to basis of stock of the stockholders
- § 30586. Distributions
- § 30587. Coordination with other provisions of this part
- § 30588. Tax imposed on certain built-in gains
- § 30589. Definitions and special rules
- § 30590. Taxable year of a corporation of individuals