26 USC Subtitle A, CHAPTER 1, Subchapter S, PART III: Front Matter
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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 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.