Coordination with subchapter C.
Partnership rules to apply for fringe benefit purposes.
Tax imposed on certain built-in gains.
Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts.
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.