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2022 U.S. 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
| United States Code, 2018 Edition, Supplement 4, 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 I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS |
| sections 531 to 537 |
| 2022 |
| January 5, 2023 |
| No |
| standard |
- 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
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