- § 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
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26 U.S. Code Subtitle A Chapter 1 Subchapter S Part III - SPECIAL RULES
Editorial Notes
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.