Corporations Used to Avoid Income Tax on Shareholders

  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

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Part
I

CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

Part
II

PERSONAL HOLDING COMPANIES

Part
IV

DEDUCTION FOR DIVIDENDS PAID