26 USC 1377
§ 1377 - Definitions and special rule
- § 1377 - Definitions and special rule
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter S— Tax Treatment of S Corporations and Their Shareholders
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2004 Amendment
- Effective Date of 1996 Amendments
- Effective Date
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