26 U.S. Code Part III - SPECIAL RULES

Status message

There are 2 Updates Pending. Select the tab below to view.
Sec. 1371. Coordination with subchapter C. 1372. Partnership rules to apply for fringe benefit purposes. 1373. Foreign income. 1374. Tax imposed on certain built-in gains. 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts.
Amendments

1996—Pub. L. 104–188, title I, § 1311(b)(2)(D),Aug. 20, 1996, 110 Stat. 1784, substituted “accumulated” for “subchapter C” in item 1375.
1986—Pub. L. 99–514, title VI, § 632(d),Oct. 22, 1986, 100 Stat. 2277, substituted “built-in” for “capital” in item 1374.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 13742012112-240 [Sec.] 326(a), (b)126 Stat. 2334
§ 1374nt new2012112-240 [Sec.] 326(c)126 Stat. 2334

 

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