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2019 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 I - Corporations Improperly Accumulating Surplus
Table of Contents

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Table of Contents
Sec.
531.Imposition of accumulated earnings tax.
532.Corporations subject to accumulated earnings tax.
533.Evidence of purpose to avoid income tax.
534.Burden of proof.
535.Accumulated taxable income.
536.Income not placed on annual basis.
537.Reasonable needs of the business.

        

Publication Title United States Code, 2018 Edition, Supplement 1, 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 I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
- Table Of Contents
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition standard
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