§22. Special classes of taxpayers
The application of the general provisions of Part I, and Sub-parts A and B of Part II of this Sub-title to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in Part II of this Sub-title applicable to such class, as follows:
(1) Estates and trusts and the beneficiaries thereof, Sub-part C of Part II.
(2) Members of partnerships, Sub-part D of Part II.
(3) Insurance companies, Sub-part E of Part II.
(4) Foreign corporations, Sub-part G of Part II.
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