PERSONAL HOLDING COMPANIES

  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. PERSONAL HOLDING COMPANIES

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Section
541

Imposition of personal holding company tax

Section
542

Definition of personal holding company

Section
543

Personal holding company income

Section
544

Rules for determining stock ownership

Section
545

Undistributed personal holding company income

Section
546

Income not placed on annual basis

Section
547

Deduction for deficiency dividends