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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter S. Tax Treatment of S Corporations and Their Shareholders |
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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 |
Amendments
1996—Pub. L. 104–188, title I, § 1311(b)(2)(D),
1986—Pub. L. 99–514, title VI, § 632(d),