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PART III⁠—SPECIAL RULES — Front Matter

Sec.
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.

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.