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2017 US Code
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
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 541 to 547 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
- 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
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