26 USC Part III
SPECIAL RULES
October 30, 2020
§
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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