Tax Treatment of Shareholders

Tax Treatment of Shareholders

In Legislation

Tax Treatment of Shareholders in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter S, Part II

The current, permanent, in-force federal laws regulating tax treatment of shareholders are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter S, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including tax treatment of shareholders) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including tax treatment of shareholders) by chapter and subchapter.