26 USC 1375
§ 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- § 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter S— Tax Treatment of S Corporations and Their Shareholders
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1996 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date
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