Public Law 119-100 (06/26/2026)
Part III Special Rules
Browse 0 units and 5 sections in Part III Special Rules of Title 26.
Sections in Part III
§ 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