uscode.io
U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter G
Part I
Night Mode
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