SPECIAL RULES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Treatment of S Corporations and Their Shareholders
  7. SPECIAL RULES

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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