Versions of 26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts on LawServer 2024 26 CFR 1.1375-1 – Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts 2023 26 CFR 1.1375-1 – Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts 2022 26 CFR 1.1375-1 – Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts 2021 26 CFR 1.1375-1 – Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts 2015 26 CFR 1.1375-1 – Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts 2014 26 CFR 1.1375-1 – Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts 2010 26 CFR 1.1375-1 – Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts 2009 26 CFR 1.1375-1 – Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts
