2019 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
Table of Contents

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Table of Contents
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.


Publication Title United States Code, 2018 Edition, Supplement 1, 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
Subchapter S - Tax Treatment of S Corporations and Their Shareholders
- Table Of Contents
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition standard
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