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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 II. PERSONAL HOLDING COMPANIES |
| § 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 |