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2017 US Code
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
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 1371 to 1375 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
- Table of Contents
- Front Matter
- 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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