Source: http://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-G/part-I?qt-us_code_tabs=2
Timestamp: 2014-07-12 08:14:43
Document Index: 273619250

Matched Legal Cases: ['§\u2009531', '§\u2009532', '§\u2009533', '§\u2009534', '§\u2009535', '§\u2009536', '§\u2009537', '§ 5312012112']

26 U.S. Code Part I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter G › Part I 26 U.S. Code 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
Imposition of accumulated earnings tax.
Corporations subject to accumulated earnings tax.
Evidence of purpose to avoid income tax.
Accumulated taxable income.
Income not placed on annual basis.
Reasonable needs of the business.
26 USCDescription of ChangeSession YearPublic LawStatutes at Large § 5312012112-240 [Sec.] 102(c)(1)(A)126 Stat. 2319 LII has no control over and does not endorse any external Internet site that contains links to or references LII.