CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Corporations Used to Avoid Income Tax on Shareholders
  7. CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

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Section
531

Imposition of accumulated earnings tax

Section
532

Corporations subject to accumulated earnings tax

Section
533

Evidence of purpose to avoid income tax

Section
534

Burden of proof

Section
535

Accumulated taxable income

Section
536

Income not placed on annual basis

Section
537

Reasonable needs of the business