Source: https://casetext.com/statute/united-states-code/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/part-iii-special-rules/section-1372-partnership-rules-to-apply-for-fringe-benefit-purposes?ref=ArRBZs!O2Mcry
Timestamp: 2019-12-16 08:57:22
Document Index: 34902

Matched Legal Cases: ['§ 1372', '§ 1372', '§2', '§64', '§2', '§2', '§1', '§902', '§1901', '§343', '§5']

Section 1372 - Partnership rules to apply for fringe benefit purposes, 26 U.S.C. § 1372 | Casetext
26 U.S.C. § 1372
Section 1372 - Partnership rules to apply for fringe benefit purposes
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Part III - SPECIAL RULES
For purposes of applying the provisions of this subtitle which relate to employee fringe benefits-
Added Pub. L. 97-354, §2, Oct. 19, 1982, 96 Stat. 1682.
PRIOR PROVISIONSA prior section 1372, added Pub. L. 85-866, title I, §64(a), Sept. 2, 1958, 72 Stat. 1650; amended Pub. L. 87-29, §2, May 4, 1961, 75 Stat. 64; Pub. L. 89-389, §§2(b)(2), 3(a), Apr. 14, 1966, 80 Stat. 114; Pub. L. 91-683, §1(a), Jan. 12, 1971, 84 Stat. 2067; Pub. L. 94-455, title IX, §902(c)(3), title XIX, §§1901(a)(149), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1609, 1788, 1834; Pub. L. 95-600, title III, §343, Nov. 6, 1978, 92 Stat. 2843; Pub. L. 95-628, §5(a), (b), Nov. 10, 1978, 92 Stat. 3628, related to manner, effect, termination, etc., of an election not to be subject to taxes imposed under this chapter, prior to the general revision of this subchapter by section 2 of Pub. L. 97-354.
EFFECTIVE DATESection applicable to taxable years beginning after Dec. 31, 1982, except that in the case of a taxable year beginning during 1982, sections 1362(d)(3), 1366(f)(3),and 1375 of this title shall apply and subsec. (e)(5) of this section as in effect on the day before Oct. 19, 1982, shall not apply, see section 6(a), (b)(3), of Pub. L. 97-354, set out as a note under section 1361 of this title. For additional provisions relating to the treatment of existing fringe benefit plans and the application of this section, see section 6(d) of Pub. L. 97-354, set out as a note under section 1361 of this title.
Section 1371 - Coordination with subchapter C
Section 1373 - Foreign income
Zinniel v. C.I.R
I [2] BACKGROUND A. Introduction The appellants, John C. Zinniel and Gayle A. Zinniel, David N. Merryfield…
McClelland Farm Equipment Co. v. U.S.
McClelland Farm Equipment Co. (McClelland) appeals from the district court's grant of summary judgment in…