26 U.S. Code Part III - SPECIAL RULES
- § 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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