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26 U.S.C. § 1376
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Nearby current sections
- § 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
- § 1377 — Definitions and special rule
- § 1378 — Taxable year of S corporation
- § 1379 — Transitional rules on enactment
- § 138 — Medicare Advantage MSA