Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter S
    Tax Treatment of S Corporations and Their Shareholders
  6. part III
    SPECIAL RULES

Part III. SPECIAL RULES

  • § 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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