Subchapter G—Corporations Used to Avoid Income Tax on Shareholders — Front Matter
| Chap. | Sec. | |
|---|---|---|
| I. | Corporations improperly accumulating surplus. | |
| II. | Personal holding companies. | |
| [ III. | Repealed.] | |
| IV. | Deduction for dividends paid. |
Editorial Notes
Amendments
2004—Pub. L. 108–357, title IV, § 413(c)(31), Oct. 22, 2004, 118 Stat. 1509, struck out item for part III “Foreign personal holding companies”.