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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 |
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Part I. CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS |
| § 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 |