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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter G. Corporations Used to Avoid Income Tax on Shareholders |
| Part I. CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS |
| Part II. PERSONAL HOLDING COMPANIES |
| Part III. REPEALED |
| Part IV. DEDUCTION FOR DIVIDENDS PAID |
Amendments
2004—Pub. L. 108–357, title IV, § 413(c)(31),