26 USC Subtitle A, CHAPTER 1, Subchapter S, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter S-Tax Treatment of S Corporations and Their ShareholdersPART III-SPECIAL RULES
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PART III-SPECIAL RULES
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 subchapter C earnings and profits exceeds 25 percent of gross receipts.
Amendments
1986-