26 USC Subtitle A, CHAPTER 1, Subchapter G: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter G-Corporations Used to Avoid Income Tax on Shareholders
Subchapter G-Corporations Used to Avoid Income Tax on Shareholders
Part
I.
Corporations improperly accumulating surplus.
II.
Personal holding companies.
III.
Foreign personal holding companies.
IV.
Deduction for dividends paid.
Subchapter Referred to in Other Sections
This subchapter is referred to in section 280H of this title.