skip navigation
§ 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
PART III—SPECIAL RULES
LII has no control over and does not endorse any external Internet site that contains links to or references LII.