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rwb rule
  • Sec.  1371. Coordination with subchapter C.
  • Sec.  1372. Partnership rules to apply for fringe benefit purposes.
  • Sec.  1373. Foreign income.
  • Sec.  1374. Tax imposed on certain built-in gains.
  • Sec.  1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts.
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(Last updated May 8, 2002)