Subchapter S: Tax Treatment of S Corporations and Their Shareholders
Part III: SPECIAL RULES
- 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