There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter G - Corporations Used to Avoid Income Tax on Shareholders (Sections 531 - 565)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Corporations Improperly Accumulating Surplus (Sections 531 - 537)
- Table of Contents
- Sec. 531 - Imposition of accumulated earnings tax
- Sec. 532 - Corporations subject to accumulated earnings tax
- Sec. 533 - Evidence of purpose to avoid income tax
- Sec. 534 - Burden of proof
- Sec. 535 - Accumulated taxable income
- Sec. 536 - Income not placed on annual basis
- Sec. 537 - Reasonable needs of the business
- Part II - Personal Holding Companies (Sections 541 - 547)
- Table of Contents
- Sec. 541 - Imposition of personal holding company tax
- Sec. 542 - Definition of personal holding company
- Sec. 543 - Personal holding company income
- Sec. 544 - Rules for determining stock ownership
- Sec. 545 - Undistributed personal holding company income
- Sec. 546 - Income not placed on annual basis
- Sec. 547 - Deduction for deficiency dividends
- Part III - Repealed (Sections 551 - 558)
- Part IV - Deduction for Dividends Paid (Sections 561 - 565)
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