Subchapter S - TAX TREATMENT OF S CORPORATIONS AND THEIR SHAREHOLDERSBrowse as ListSearch WithinPart I - IN GENERAL (§§ 1361 — 1363)Part II - TAX TREATMENT OF SHAREHOLDERS (§§ 1366 — 1368)Part III - SPECIAL RULES (§§ 1371 — 1375)Part IV - DEFINITIONS; MISCELLANEOUS (§§ 1377 — 1379)