PART III—SPECIAL RULES

Sec.
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.

        

Editorial Notes

Amendments

1996—Pub. L. 104–188, title I, §1311(b)(2)(D), Aug. 20, 1996, 110 Stat. 1784, substituted "accumulated" for "subchapter C" in item 1375.

1986—Pub. L. 99–514, title VI, §632(d), Oct. 22, 1986, 100 Stat. 2277, substituted "built-in" for "capital" in item 1374.