PART III—SPECIAL RULES (§§ 1371—1375)
- § 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