Part III – Special Rules
Special Rules
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter S > Part III
Details
- Reference: Part III
- Legend: Special Rules
- USCode Year: 2013
Provision Content
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-1363 in the Legal Encyclopedia: Income Taxes
In this entry about 26-U.S.C.-1363, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
Part I – In General in the Legal Encyclopedia: Tax Liability
In this entry about Part I – In General, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.
Subchapter S – in the Legal Encyclopedia: Taxation
In this entry about Subchapter S – , find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
Part I – In General in the Legal Encyclopedia: Liability
In this entry about Part I – In General, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.
Topic Map
- Title 26/Subtitle A/Chapter 1/Subchapter S/Part III/Section 1371 – Coordination With Subchapter C
- Title 26/Subtitle A/Chapter 1/Subchapter S/Part III/Section 1372 – Partnership Rules to Apply For Fringe Benefit Purposes
- Title 26/Subtitle A/Chapter 1/Subchapter S/Part III/Section 1373 – Foreign Income
- Title 26/Subtitle A/Chapter 1/Subchapter S/Part III/Section 1374 – Tax Imposed On Certain Built-In Gains
- Title 26/Subtitle A/Chapter 1/Subchapter S/Part III/Section 1375 – Tax Imposed When Passive Investment Income of Corporation Having Accumulated Earnings and Profits Exceeds 25 Percent of Gross Receipts
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