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Rollovers from Retirement Plans	Roommate dependent	Roth Distributions
Roth IRA (2004 IRS FAQ)	Roth IRA Contribution Limits	Roth IRA Contribution Limits - 2005
Roth IRA Contributions	Roth IRA Distributions	Rule 1
Rule 1. Scope of Rules and Construction	Rule 10	Rule 10. Name, Office, and Sessions
Rule 100	Rule 100. Applicability	Rule 101
Rule 101. Sequence, Timing, and Frequency	Rule 102	Rule 102. Supplementation of Responses
Rule 103	Rule 103. Protective Orders	Rule 104
Rule 104. Enforcement Action and Sanctions	Rule 11	Rule 11. Payments to Court
Rule 110	Rule 110. Pretrial Conferences	Rule 12
Rule 12. Court Records	Rule 120	Rule 120. Judgment on the Pleadings
Rule 121	Rule 121. Summary Judgment	Rule 122
Rule 122. Submission Without Trial	Rule 123	Rule 123. Default and Dismissal
Rule 124	Rule 124. Voluntary Binding Arbitration	Rule 13
Rule 13. Jurisdiction	Rule 130	Rule 130. Motions and Other Matters
Rule 131	Rule 131. Trial Calendars	Rule 132
Rule 132. Special or Other Calendars	Rule 133	Rule 133. Continuances
Rule 140	Rule 140. Place of Trial	Rule 141
Rule 141. Consolidation; Separate Trials	Rule 142	Rule 142. Burden of Proof
Rule 143	Rule 143. Evidence	Rule 144
Rule 144. Exceptions Unnecessary	Rule 145	Rule 145. Exclusion of Proposed Witnesses
Rule 146	Rule 146. Determination of Foreign Law	Rule 147
Rule 147. Subpoenas	Rule 148	Rule 148. Fees and Mileage
Rule 149	Rule 149. Failure to Appear or to Adduce Evidence	Rule 150
Rule 150. Record of Proceedings	Rule 151	Rule 151. Briefs
Rule 152	Rule 152. Oral Findings of Fact or Opinion	Rule 155
Rule 155. Computation by Parties for Entry of Decision	Rule 156	Rule 156. Estate Tax Deduction Developing at or After Trial
Rule 157	Rule 157. Motion to Retain File in Estate Tax Case Involving Section 6166 Election	Rule 160
Rule 160. Harmless Error	Rule 161	Rule 161. Motion for Reconsideration of Findings or Opinion
Rule 162	Rule 162. Motion to Vacate or Revise Decision	Rule 163
Rule 163. No Joinder of Motions Under Rules 161 and 162	Rule 170	Rule 170. General
Rule 171	Rule 171. Small Tax Case Defined	Rule 172
Rule 172. Election of Small Tax Case Procedure	Rule 173	Rule 173. Discontinuance of Proceedings
Rule 174	Rule 174. Representation	Rule 175
Rule 175. Pleadings	Rule 176	Rule 176. Preliminary Hearings
Rule 177	Rule 177. Trial	Rule 178
Rule 178. Transcripts of Proceedings	Rule 179	Rule 179. Number of Copies of Papers
Rule 180	Rule 180. Assignment	Rule 181
Rule 181. Powers and Duties	Rule 182	Rule 182. Cases Involving $10,000 or Less
Rule 183	Rule 183. Cases Involving More than $10,000	Rule 190
Rule 190. How Appeal Taken	Rule 191	Rule 191. Preparation of the Record on Appeal
Rule 192	Rule 192. Bond to Stay Assessment and Collection	Rule 193
Rule 193. Appeals From Interlocutory Orders	Rule 2	Rule 2. Effective Date
Rule 20	Rule 20. Commencement of Case	Rule 200
Rule 200. Admission to Practice and Periodic Registration Fee	Rule 201	Rule 201. Conduct of Practice Before the Court
Rule 202	Rule 202. Disqualification, Suspension, or Disbarment	Rule 21
Rule 21. Service of Papers	Rule 210	Rule 210. General
Rule 211	Rule 211. Commencement of Action for Declaratory Judgment	Rule 212
Rule 212. Designation of Place for Submission to the Court	Rule 213	Rule 213. Other Pleadings
Rule 214	Rule 214. Joinder of Issue in Action for Declaratory Judgment	Rule 215
Rule 215. Joinder of Parties	Rule 216	Rule 216. Intervention in Retirement Plan Actions
Rule 217	Rule 217. Disposition of Actions for Declaratory Judgment	Rule 218
Rule 218. Procedure in Actions Heard by a Special Trial Judge of the Court	Rule 22	Rule 22. Filing
Rule 220	Rule 220. General	Rule 221
Rule 221. Commencement of Disclosure Action	Rule 222	Rule 222. Designation of Place of Hearing
Rule 223	Rule 223. Other Pleadings	Rule 224
Rule 224. Joinder of Issue	Rule 225	Rule 225. Intervention
Rule 226	Rule 226. Joinder of Parties	Rule 227
Rule 227. Anonymous Parties	Rule 228	Rule 228. Confidentiality
Rule 229	Rule 229. Burden of Proof	Rule 229A
Rule 229A. Procedure in Actions Heard by a Special Trial Judge of the Court	Rule 23	Rule 23. Form and Style of Papers
Rule 230	Rule 230. General	Rule 231
Rule 231. Claims for Litigation and Administrative Costs	Rule 232	Rule 232. Disposition of Claims for Litigation and Administrative Costs
Rule 233	Rule 233. Miscellaneous	Rule 24
Rule 24. Appearance and Representation	Rule 240	Rule 240. General
Rule 241	Rule 241. Commencement of Partnership Action	Rule 242
Rule 242. Designation of Place of Trial	Rule 243	Rule 243. Other Pleadings
Rule 244	Rule 244. Joinder of Issue in Partnership Action	Rule 245
Rule 245. Intervention and Participation	Rule 246	Rule 246. Service of Papers
Rule 247	Rule 247. Parties	Rule 248
Rule 248. Settlement Agreements	Rule 249	Rule 249. Action for Adjustment of Partnership Items Treated as Action for Readjustment of Partnership Items
Rule 25	Rule 25. Computation of Time	Rule 250
Rule 250. Appointment and Removal of the Tax Matters Partner	Rule 251	Rule 251. Decisions
Rule 260	Rule 260. Proceeding to Enforce Overpayment Determination	Rule 261
Rule 261. Proceeding to Redetermine Interest on Deficiency	Rule 262	Rule 262. Proceeding to Modify Decision in Estate Tax Case Involving Section 6166 Election
Rule 270	Rule 270. General	Rule 271
Rule 271. Commencement of Action for Administrative Costs	Rule 272	Rule 272. Other Pleadings
Rule 273	Rule 273. Joinder of Issue in Action for Administrative Costs	Rule 274
Rule 274. Applicable Small Tax Case Rules	Rule 280	Rule 280. General
Rule 281	Rule 281. Commencement of Action for Review of Failure to Abate Interest	Rule 282
Rule 282. Designation of Place of Trial	Rule 283	Rule 283. Other Pleadings
Rule 284	Rule 284. Joinder of Issue in Action for Review of Failure to Abate Interest	Rule 290
Rule 290. General	Rule 291	Rule 291. Commencement of Action for Redetermination of Employment Status
Rule 292	Rule 292. Designation of Place of Trial	Rule 293
Rule 293. Other Pleadings	Rule 294	Rule 294. Joinder of Issue in Actions for Redetermination of Employment Status
Rule 295	Rule 295. Small Tax Case Procedure in Actions for Redetermination of Employment Status	Rule 3
Rule 3. Definitions	Rule 30	Rule 30. Pleadings Allowed
Rule 300	Rule 300. General	Rule 301
Rule 301. Commencement of Large Partnership Action	Rule 302	Rule 302. Designation of Place of Trial
Rule 303	Rule 303. Other Pleadings	Rule 304
Rule 304. Joinder of Issue in Large Partnership Actions	Rule 305	Rule 305. Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership
Rule 31	Rule 31. General Rules of Pleading	Rule 310
Rule 310. General	Rule 311	Rule 311. Commencement of Action for Declaratory Judgment (Oversheltered Return)
Rule 312	Rule 312. Designation of Place of Trial	Rule 313
Rule 313. Other Pleadings	Rule 314	Rule 314. Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)
Rule 315	Rule 315. Disposition of Action for Declaratory Judgment (Oversheltered Return)	Rule 316
Rule 316. Action for Declaratory Judgment (Oversheltered Return) Treated as Deficiency Action	Rule 32	Rule 32. Form of Pleadings
Rule 320	Rule 320. General	Rule 321
Rule 321. Commencement of Action for Determination of Relief from Joint and Several Liability on a Joint Return	Rule 322	Rule 322. Designation of Place of Trial
Rule 323	Rule 323. Joinder of Issue in Action for Determination of Relief from Joint and Several Liability on a Joint Return	Rule 324
Rule 324. Other Pleadings	Rule 325	Rule 325. Notice and Intervention
Rule 33	Rule 33. Signing of Pleadings	Rule 330
Rule 330. General	Rule 331	Rule 331. Commencement of Action
Rule 332	Rule 332. Designation of Place of Trial	Rule 333
Rule 333. Other Pleadings	Rule 334	Rule 334. Joinder of Issue in Lien and Levy Actions
Rule 34	Rule 34. Petition	Rule 35
Rule 35. Entry on Docket	Rule 36	Rule 36. Answer
Rule 37	Rule 37. Reply	Rule 38
Rule 38. Joinder of Issue	Rule 39	Rule 39. Pleading Special Matters
Rule 40	Rule 40. Defenses and Objections Made by Pleading or Motion	Rule 41
Rule 41. Amended and Supplemental Pleadings	Rule 50	Rule 50. General Requirements
Rule 51	Rule 51. Motion for More Definite Statement	Rule 52
Rule 52. Motion to Strike	Rule 53	Rule 53. Motion to Dismiss
Rule 54	Rule 54. Timely Filing and Joinder of Motions	Rule 55
Rule 55. Motion to Restrain Assessment or Collection	Rule 56	Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy
Rule 57	Rule 57. Motion for Review of Proposed Sale of Seized Property	Rule 58
Rule 58. Miscellaneous	Rule 60	Rule 60. Proper Parties; Capacity
Rule 61	Rule 61. Permissive Joinder of Parties	Rule 62
Rule 62. Misjoinder of Parties	Rule 63	Rule 63. Substitution of Parties; Change or Correction in Name
Rule 70	Rule 70. General Provisions	Rule 71
Rule 71. Interrogatories	Rule 72	Rule 72. Production of Documents and Things
Rule 73	Rule 73. Examination by Transferees	Rule 74
Rule 74. Depositions for Discovery Purposes - Upon Consent of Parties	Rule 75	Rule 75. Depositions for Discovery Purposes - Without Consent of Parties in Certain Cases
Rule 76	Rule 76. Deposition of Expert Witnesses	Rule 80
Rule 80. General Provisions	Rule 81	Rule 81. Depositions in Pending Case
Rule 82	Rule 82. Depositions Before Commencement of Case	Rule 83
Rule 83. Depositions After Commencement of Trial	Rule 84	Rule 84. Depositions Upon Written Questions
Rule 85	Rule 85. Objections, Errors, and Irregularities	Rule 90
Rule 90. Requests for Admission	Rule 91	Rule 91. Stipulations for Trial
Rule 92	Rule 92. Cases Consolidated for Trial	S-Corp Liquidation - Inventory
S-Corp and SEP IRA	S-Corp disolution using partnership interests as the distributed asset	S-corp, Is SEP-IRA deductible?
SC - Underpayment Interest Rates	SEP IRA and Spouse	SEP IRA versus Solo 401k / Individual 401k
S Corp. vs LLC for new start	S Corporation - Loans not transferred in	S Corporation Distributions
S Corporation Excess Net Passive Income Tax	S Corporation Termination of Shareholders Interest	S Corporation passive income tax
S corp eligible shareholders	S corp forgives llc of loan	S corp formation
S corporation liquidation - outstanding liabilities	S corporation real estate distribution	Sale of Assets Held for More Than Five Years
Sale of Non-inventory merchandise	Sale of S corp stock and related investment income	Sale of Your Home
Sales, Trades, Exchanges (2004 IRS FAQ)	Sales Tax Deduction - Optional Method	Sales Tax Deduction - Optional Table Method
Sales tax and liens	Savings Bonds (2004 IRS FAQ)	Schedule A
Schedule B	Schedule C	Schedule C & Schedule SE (2004 IRS FAQ)
Schedule C Losses	Schedule D reporting via broker summary	Schedule F
Schedule K-1(Form 1065) - Line 13 - Other Deductions - Code Definition	Schedule K-1 (Forms 1065 and 1120S)	Schedule K-1 - Line 20 (Form 1065) Code Definition
Schedule M-3 FAQs	Schedule SE	Scholarship and Fellowship Grants
Scrap Metal Industry Audit Technique Guide	Screenwriting costs	Search results
Sec. 1	Sec. 1. Tax imposed	Sec. 1001
Sec. 1001. Determination of amount of and recognition of gain or loss	Sec. 101	Sec. 101. Certain death benefits
Sec. 1011	Sec. 1011. Adjusted basis for determining gain or loss	Sec. 1012
Sec. 1012. Basis of property - cost	Sec. 1013	Sec. 1013. Basis of property included in inventory
Sec. 1014	Sec. 1014. Basis of property acquired from a decedent	Sec. 1015
Sec. 1015. Basis of property acquired by gifts and transfers in trust	Sec. 1016	Sec. 1016. Adjustments to basis
Sec. 1017	Sec. 1017. Discharge of indebtedness	Sec. 1019
Sec. 1019. Property on which lessee has made improvements	Sec. 102	Sec. 102. Gifts and inheritances
Sec. 1021	Sec. 1021. Sale of annuities	Sec. 1022
Sec. 1022. Treatment of property acquired from a decedent dying after December 31, 2009	Sec. 1023	Sec. 1023. Cross references
Sec. 103	Sec. 103. Interest on State and local bonds	Sec. 1031
Sec. 1031. Exchange of property held for productive use or investment	Sec. 1032	Sec. 1032. Exchange of stock for property
Sec. 1033	Sec. 1033. Involuntary conversions	Sec. 1034
Sec. 1035	Sec. 1035. Certain exchanges of insurance policies	Sec. 1036
Sec. 1036. Stock for stock of same corporation	Sec. 1037	Sec. 1037. Certain exchanges of United States obligations
Sec. 1038	Sec. 1038. Certain reacquisitions of real property	Sec. 104
Sec. 104. Compensation for injuries or sickness	Sec. 1040	Sec. 1040. Transfer of certain farm, etc., real property
Sec. 1041	Sec. 1041. Transfers of property between spouses or incident to divorce	Sec. 1042
Sec. 1042. Sales of stock to employee stock ownership plans or certain cooperatives	Sec. 1043	Sec. 1043. Sale of property to comply with conflict-of-interest requirements
Sec. 1044	Sec. 1044. Rollover of publicly traded securities gain into specialized small business investment companies	Sec. 1045
Sec. 1045. Rollover of gain from qualified small business stock to another qualified small business stock	Sec. 105	Sec. 105. Amounts received under accident and health plans
Sec. 1051	Sec. 1051. Property acquired during affiliation	Sec. 1052
Sec. 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939	Sec. 1053	Sec. 1053. Property acquired before March 1, 1913
Sec. 1054	Sec. 1054. Certain stock of Federal National Mortgage Association	Sec. 1055
Sec. 1055. Redeemable ground rents	Sec. 1056	Sec. 1056. Basis limitation for player contracts transferred in connection with the sale of a franchise
Sec. 1056. Basis limitation for player contracts transferred in connection with the sale of a franchise - REPEALED	Sec. 1058	Sec. 1058. Transfers of securities under certain agreements
Sec. 1059	Sec. 1059. Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends	Sec. 1059A
Sec. 1059A. Limitation on taxpayer's basis or inventory cost in property imported from related persons	Sec. 106	Sec. 106. Contributions by employer to accident and health plans
Sec. 1060	Sec. 1060. Special allocation rules for certain asset acquisitions	Sec. 1061
Sec. 1061. Cross references	Sec. 107	Sec. 107. Rental value of parsonages
Sec. 108	Sec. 108. Income from discharge of indebtedness	Sec. 1081
Sec. 1081. Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S.E.C	Sec. 1082	Sec. 1082. Basis for determining gain or loss
Sec. 1083	Sec. 1083. Definitions	Sec. 109
Sec. 109. Improvements by lessee on lessor's property	Sec. 1091	Sec. 1091. Loss from wash sales of stock or securities
Sec. 1092	Sec. 1092. Straddles	Sec. 11
Sec. 11. Tax imposed	Sec. 110	Sec. 110. Qualified lessee construction allowances for short-term leases
Sec. 111	Sec. 111. Recovery of tax benefit items	Sec. 112
Sec. 112. Certain combat zone compensation of members of the Armed Forces	Sec. 114	Sec. 114. Extraterritorial income
Sec. 114. Extraterritorial income - Repealed by PL 108-357	Sec. 115	Sec. 115. Income of States, municipalities, etc
Sec. 117	Sec. 117. Qualified scholarships	Sec. 118
Sec. 118. Contributions to the capital of a corporation	Sec. 119	Sec. 119. Meals or lodging furnished for the convenience of the employer
Sec. 12	Sec. 12. Cross references relating to tax on corporations	Sec. 120
Sec. 120. Amounts received under qualified group legal services plans	Sec. 1201	Sec. 1201. Alternative tax for corporations
Sec. 1202	Sec. 1202. Partial exclusion for gain from certain small business stock	Sec. 121
Sec. 121. Exclusion of gain from sale of principal residence	Sec. 1211	Sec. 1211. Limitation on capital losses
Sec. 1212	Sec. 1212. Capital loss carrybacks and carryovers	Sec. 122
Sec. 122. Certain reduced uniformed services retirement pay	Sec. 1221	Sec. 1221. Capital asset defined
Sec. 1222	Sec. 1222. Other terms relating to capital gains and losses	Sec. 1223
Sec. 1223. Holding period of property	Sec. 123	Sec. 123. Amounts received under insurance contracts for certain living expenses
Sec. 1231	Sec. 1231. Property used in the trade or business and involuntary conversions	Sec. 1233
Sec. 1233. Gains and losses from short sales	Sec. 1234	Sec. 1234. Options to buy or sell
Sec. 1234A	Sec. 1234A. Gains or losses from certain terminations	Sec. 1234B
Sec. 1234B. Gains or losses from securities futures contracts	Sec. 1235	Sec. 1235. Sale or exchange of patents
Sec. 1236	Sec. 1236. Dealers in securities	Sec. 1237
Sec. 1237. Real property subdivided for sale	Sec. 1239	Sec. 1239. Gain from sale of depreciable property between certain related taxpayers
Sec. 1241	Sec. 1241. Cancellation of lease or distributor's agreement	Sec. 1242
Sec. 1242. Losses on small business investment company stock	Sec. 1243	Sec. 1243. Loss of small business investment company
Sec. 1244	Sec. 1244. Losses on small business stock	Sec. 1245
Sec. 1245. Gain from dispositions of certain depreciable property	Sec. 1246	Sec. 1246. Gain on foreign investment company stock
Sec. 1246. Gain on foreign investment company stock - REPEALED effective after 12/31/2004	Sec. 1247	Sec. 1247. Election by foreign investment companies to distribute income currently
Sec. 1247. Election by foreign investment companies to distribute income currently - REPEALED effective after 12/31/2004	Sec. 1248	Sec. 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
Sec. 1249	Sec. 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations	Sec. 125
Sec. 125. Cafeteria plans	Sec. 1250	Sec. 1250. Gain from dispositions of certain depreciable realty
Sec. 1252	Sec. 1252. Gain from disposition of farm land	Sec. 1253
Sec. 1253. Transfers of franchises, trademarks, and trade names	Sec. 1254	Sec. 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
Sec. 1255	Sec. 1255. Gain from disposition of section 126 property	Sec. 1256
Sec. 1256. Section 1256 contracts marked to market	Sec. 1257	Sec. 1257. Disposition of converted wetlands or highly erodible croplands
Sec. 1258	Sec. 1258. Recharacterization of gain from certain financial transactions	Sec. 1259
Sec. 1259. Constructive sales treatment for appreciated financial positions	Sec. 126	Sec. 126. Certain cost-sharing payments
Sec. 1260	Sec. 1260. Gains from constructive ownership transactions	Sec. 127
Sec. 127. Educational assistance programs	Sec. 1271	Sec. 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments
Sec. 1272	Sec. 1272. Current inclusion in income of original issue discount	Sec. 1273
Sec. 1273. Determination of amount of original issue discount	Sec. 1274	Sec. 1274. Determination of issue price in the case of certain debt instruments issued for property
Sec. 1274A	Sec. 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000	Sec. 1275
Sec. 1275. Other definitions and special rules	Sec. 1276	Sec. 1276. Disposition gain representing accrued market discount treated as ordinary income
Sec. 1277	Sec. 1277. Deferral of interest deduction allocable to accrued market discount	Sec. 1278
Sec. 1278. Definitions and special rules	Sec. 1281	Sec. 1281. Current inclusion in income of discount on certain short-term obligations
Sec. 1282	Sec. 1282. Deferral of interest deduction allocable to accrued discount	Sec. 1283
Sec. 1283. Definitions and special rules	Sec. 1286	Sec. 1286. Tax treatment of stripped bonds
Sec. 1287	Sec. 1287. Denial of capital gain treatment for gains on certain obligations not in registered form	Sec. 1288
Sec. 1288. Treatment of original issue discount on tax-exempt obligations	Sec. 129	Sec. 129. Dependent care assistance programs
Sec. 1291	Sec. 1291. Interest on tax deferral	Sec. 1293
Sec. 1293. Current taxation of income from qualified electing funds	Sec. 1294	Sec. 1294. Election to extend time for payment of tax on undistributed earnings
Sec. 1295	Sec. 1295. Qualified electing fund	Sec. 1296
Sec. 1296. Election of mark to market for marketable stock	Sec. 1297	Sec. 1297. Passive foreign investment company
Sec. 1298	Sec. 1298. Special rules	Sec. 130
Sec. 130. Certain personal injury liability assignments	Sec. 1301	Sec. 1301. Averaging of farm income
Sec. 131	Sec. 131. Certain foster care payments	Sec. 1311
Sec. 1311. Correction of error	Sec. 1312	Sec. 1312. Circumstances of adjustment
Sec. 1313	Sec. 1313. Definitions	Sec. 1314
Sec. 1314. Amount and method of adjustment	Sec. 132	Sec. 132. Certain fringe benefits
Sec. 134	Sec. 134. Certain military benefits	Sec. 1341
Sec. 1341. Computation of tax where taxpayer restores substantial amount held under claim of right	Sec. 135	Sec. 135. Income from United States savings bonds used to pay higher education tuition and fees
Sec. 1351	Sec. 1351. Treatment of recoveries of foreign expropriation losses	Sec. 1352
Sec. 1352. Alternative tax on qualifying shipping activities	Sec. 1353	Sec. 1353. Notional shipping income
Sec. 1354	Sec. 1354. Alternative tax election; revocation; termination	Sec. 1355
Sec. 1355. Definitions and special rules	Sec. 1356	Sec. 1356. Qualifying shipping activities
Sec. 1357	Sec. 1357. Items not subject to regular tax; depreciation; interest	Sec. 1358
Sec. 1358. Allocation of credits, income, and deductions	Sec. 1359	Sec. 1359. Disposition of qualifying vessels
Sec. 136	Sec. 136. Energy conservation subsidies provided by public utilities	Sec. 1361
Sec. 1361. S corporation defined	Sec. 1362	Sec. 1362. Election; revocation; termination
Sec. 1363	Sec. 1363. Effect of election on corporation	Sec. 1366
Sec. 1366. Pass-thru of items to shareholders	Sec. 1367	Sec. 1367. Adjustments to basis of stock of shareholders, etc
Sec. 1368	Sec. 1368. Distributions	Sec. 137
Sec. 137. Adoption assistance programs	Sec. 1371	Sec. 1371. Coordination with subchapter C
Sec. 1372	Sec. 1372. Partnership rules to apply for fringe benefit purposes	Sec. 1373
Sec. 1373. Foreign income	Sec. 1374	Sec. 1374. Tax imposed on certain built-in gains
Sec. 1375	Sec. 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts	Sec. 1377
Sec. 1377. Definitions and special rule	Sec. 1378	Sec. 1378. Taxable year of S corporation
Sec. 1379	Sec. 1379. Transitional rules on enactment