pba that link requires a login to an established account
I googled your ???? ???? & got http://books.google.com/books?id=7eluL18imQEC&pg=SA8-PA6&dq=26+USC+%C2%A71226(a)(3)(i)(I)&hl=en&ei=BfmcTdXwIaKD0QGxyMDnAg&sa=X&oi=book_result&ct=result&resnum=1&ved=0CDAQ6AEwAA#v=onepage&q=26%20USC%20%C2%A71226(a)(3)(i)(I)&f=false
which is about S corporations.