26 USC Subtitle A, CHAPTER 1, Subchapter G, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter G, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter G-Corporations Used to Avoid Income Tax on ShareholdersPART I-CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

PART I-CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

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.