There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter S - Tax Treatment of S Corporations and Their Shareholders (§§ 1361 - 1379)
Part III - SPECIAL RULES (§§ 1371 - 1375)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 Subtitle A - Income Taxes 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 | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 1371 - Coordination with subchapter C
- Section 1372 - Partnership rules to apply for fringe benefit purposes
- Section 1373 - Foreign income
- Section 1374 - Tax imposed on certain built-in gains
- Section 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
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