There is a newer version of the US Code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 II - PERSONAL HOLDING COMPANIES (§§ 541 - 547)
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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 II - PERSONAL HOLDING COMPANIES |
Contains | sections 541 to 547 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Section 541 - Imposition of personal holding company tax
- Section 542 - Definition of personal holding company
- Section 543 - Personal holding company income
- Section 544 - Rules for determining stock ownership
- Section 545 - Undistributed personal holding company income
- Section 546 - Income not placed on annual basis
- Section 547 - Deduction for deficiency dividends
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