2018 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
Table of Contents

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Table of Contents
Sec.
541.Imposition of personal holding company tax.
542.Definition of personal holding company.
543.Personal holding company income.
544.Rules for determining stock ownership.
545.Undistributed personal holding company income.
546.Income not placed on annual basis.
547.Deduction for deficiency dividends.

        

Publication Title United States Code, 2018 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
PART II - PERSONAL HOLDING COMPANIES
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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