TITLE 26 - US CODE - PART III - SPECIAL RULES
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TITLE 26 - US CODE - PART III - SPECIAL RULES
26 USC 1371 - Coordination with subchapter C
26 USC 1372 - Partnership rules to apply for fringe benefit purposes
26 USC 1373 - Foreign income
26 USC 1374 - Tax imposed on certain built-in gains
26 USC 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
‹ 26 USC 1368 - Distributions
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26 USC 1371 - Coordination with subchapter C ›
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