Subchapter G: Corporations Used to Avoid Income Tax on Shareholders
Part I: CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
- Section 531: Imposition of accumulated earnings tax
- Section 532: Corporations subject to accumulated earnings tax
- Section 533: Evidence of purpose to avoid income tax
- Section 534: Burden of proof
- Section 535: Accumulated taxable income
- Section 536: Income not placed on annual basis
- Section 537: Reasonable needs of the business
Part II: PERSONAL HOLDING COMPANIES
- Section 541: Imposition of personal holding company tax
- Section 542: Definition of personal holding company
- Section 543: Personal holding company income
- Section 544: Rules for determining stock ownership
- Section 545: Undistributed personal holding company income
- Section 546: Income not placed on annual basis
- Section 547: Deduction for deficiency dividends
[Part III: REPEALED]
- [Section 551 to 558: Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]