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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter S
Part I [§ 1361 - § 1363] - IN GENERAL
Part II [§ 1366 - § 1368] - TAX TREATMENT OF SHAREHOLDERS
Part III [§ 1371 - § 1375] - SPECIAL RULES
Part IV [§ 1377 - § 1379] - DEFINITIONS; MISCELLANEOUS
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