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Special Rules | Midpage
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United States Code
Title 26
A
Chapter 1
Subchapter S
Part III
Special Rules
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