U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter S—Tax Treatment of S Corporations…Title 26PartPart IV—Definitions; MiscellaneousContents§ 1377. Definitions and special rule§ 1378. Taxable year of S corporation§ 1379. Transitional rules on enactment