US Code - Part III: Special rules

Search US Code - Part III: Special rules

  • Section 1371 Coordination with subchapter C
  • Section 1372 Partnership rules to apply for fringe benefit purposes
  • Section 1373 Foreign income
  • Section 1374 Tax imposed on certain built-in gains
  • Section 1375 Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
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