Subchapter G. Corporations Used to Avoid Income Tax On Shareholders

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

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

Part III. Foreign Personal Holding Companies [Repealed]

• § 551. [Repealed]
• § 552. [Repealed]
• § 553. [Repealed]
• § 554. [Repealed]
• § 555. [Repealed]
• § 556. [Repealed]
• § 557. [Repealed]
• § 558. [Repealed]

Part IV. Deduction For Dividends Paid

• § 561. Definition of Deduction For Dividends Paid
• § 562. Rules Applicable In Determining Dividends Eligible For Dividends Paid Deduction
• § 563. Rules Relating to Dividends Paid After Close of Taxable Year
• § 564. Dividend Carryover
• § 565. Consent Dividends