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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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- 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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