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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter S
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
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