Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 1361" use "26USC1361" by entering "26" for the Title and "1361" for the section.
Section 1361 (26USC1361): S corporation defined
Section 1362 (26USC1362): Election; revocation; termination