U.S. Code

PART III—SPECIAL RULES (§§ 1371—1375)

• § 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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