There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter G - Corporations Used to Avoid Income Tax on Shareholders (§§ 531 - 565)
Part I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS (§§ 531 - 537)
View MetadataMetadata
Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter G - Corporations Used to Avoid Income Tax on Shareholders PART I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS |
Contains | sections 531 to 537 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Section 531 - Imposition of accumulated earnings tax
- Section 532 - Corporations subject to accumulated earnings tax
- Section 533 - Evidence of purpose to avoid income tax
- Section 534 - Burden of proof
- Section 535 - Accumulated taxable income
- Section 536 - Income not placed on annual basis
- Section 537 - Reasonable needs of the business
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.