United States Code · Part

Part III — Special Rules

26 U.S.C. pt. ptIII

• § 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