26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter S, Part III | uscode.io

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