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PART I⁠—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS — Front Matter

Chap.Sec.
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.