There Is a Newer Version of the U.S. Code
2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter S - Tax Treatment of S Corporations and Their Shareholders
PART III - SPECIAL RULES
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| Publication Title | United States Code, 2000 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter S - Tax Treatment of S Corporations and Their Shareholders PART III - SPECIAL RULES |
| Contains | sections 1371 to 1375 |
| Date | 2003 |
| Laws in Effect as of Date | January 19, 2004 |
| Positive Law | No |
| Disposition | standard |
- Sec. 1371 - Coordination with subchapter C
- Sec. 1372 - Partnership rules to apply for fringe benefit purposes
- Sec. 1373 - Foreign income
- Sec. 1374 - Tax imposed on certain built-in gains
- Sec. 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
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