26 USC Subtitle A, CHAPTER 1, Subchapter G, PART II: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter G, PART II: 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 II-PERSONAL HOLDING COMPANIES

PART II-PERSONAL HOLDING COMPANIES

Sec.
541.
Imposition of personal holding company tax.
542.
Definition of personal holding company.
543.
Personal holding company income.
544.
Rules for determining stock ownership.
545.
Undistributed personal holding company income.
546.
Income not placed on annual basis.
547.
Deduction for deficiency dividends.