There is a newer version of the US Code
2012 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)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 |
Contains | sections 531 to 565 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Part I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS (§§ 531 - 537)
- 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
- Part II - PERSONAL HOLDING COMPANIES (§§ 541 - 547)
- 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
- Part III - REPEALED (§§ 551 - 558)
- Part IV - DEDUCTION FOR DIVIDENDS PAID (§§ 561 - 565)
- Table Of Contents
- Section 561 - Definition of deduction for dividends paid
- Section 562 - Rules applicable in determining dividends eligible for dividends paid deduction
- Section 563 - Rules relating to dividends paid after close of taxable year
- Section 564 - Dividend carryover
- Section 565 - Consent dividends
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