US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter G— Corporations Used to Avoid Income Tax on Shareholders

PART I— CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

§ 531. Imposition of accumulated earnings tax - In addition to other taxes imposed by this chapter, there...

§ 532. Corporations subject to accumulated earnings tax - (a) General ruleThe accumulated earnings tax imposed by section 531...

§ 533. Evidence of purpose to avoid income tax - (a) Unreasonable accumulation determinative of purposeFor purposes of section 532,...

§ 534. Burden of proof - (a) General ruleIn any proceeding before the Tax Court involving...

§ 535. Accumulated taxable income - (a) DefinitionFor purposes of this subtitle, the term “accumulated taxable...

§ 536. Income not placed on annual basis - Section 443(b) (relating to computation of tax on change of...

§ 537. Reasonable needs of the business - (a) General ruleFor purposes of this part, the term “reasonable...

PART II— PERSONAL HOLDING COMPANIES

§ 541. Imposition of personal holding company tax - In addition to other taxes imposed by this chapter, there...

§ 542. Definition of personal holding company - (a) General ruleFor purposes of this subtitle, the term “personal...

§ 543. Personal holding company income - (a) General ruleFor purposes of this subtitle, the term “personal...

§ 544. Rules for determining stock ownership - (a) Constructive ownershipFor purposes of determining whether a corporation is...

§ 545. Undistributed personal holding company income - (a) DefinitionFor purposes of this part, the term “undistributed personal...

§ 546. Income not placed on annual basis - Section 443(b) (relating to computation of tax on change of...

§ 547. Deduction for deficiency dividends - (a) General ruleIf a determination (as defined in subsection (c))...

[PART III— REPEALED]

[§§ 551 to 558. Repealed. , , ] -

PART IV— DEDUCTION FOR DIVIDENDS PAID

§ 561. Definition of deduction for dividends paid - (a) General ruleThe deduction for dividends paid shall be the...

§ 562. Rules applicable in determining dividends eligible for dividends paid deduction - (a) General ruleFor purposes of this part, the term “dividend”...

§ 563. Rules relating to dividends paid after close of taxable year - (a) Accumulated earnings taxIn the determination of the dividends paid...

§ 564. Dividend carryover - (a) General ruleFor purposes of computing the dividends paid deduction...

§ 565. Consent dividends - (a) General ruleIf any person owns consent stock (as defined...