---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schS/ptIII"
level: "part"
label: "Part III"
heading: "Special Rules"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schS-ptIII"
sections_count: 5
---

# Part III — Special Rules

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter S — Tax Treatment of S Corporations and Their Shareholders

## Sections

- [§1371. Coordination with subchapter C](/usc/26/1371.md)
- [§1372. Partnership rules to apply for fringe benefit purposes](/usc/26/1372.md)
- [§1373. Foreign income](/usc/26/1373.md)
- [§1374. Tax imposed on certain built-in gains](/usc/26/1374.md)
- [§1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts](/usc/26/1375.md)