26 USC Subtitle A, CHAPTER 1, Subchapter G, PART III: Front Matter
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter G / PART III / Front Matter   Next >>
 
26 USC Subtitle A, CHAPTER 1, Subchapter G, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter G-Corporations Used to Avoid Income Tax on ShareholdersPART III-FOREIGN PERSONAL HOLDING COMPANIES
Jump To: Amendments

PART III-FOREIGN PERSONAL HOLDING COMPANIES

Sec.
551.
Foreign personal holding company income taxed to United States shareholders.
552.
Definition of foreign personal holding company.
553.
Foreign personal holding company income.
554.
Stock ownership.
555.
Gross income of foreign personal holding companies.
556.
Undistributed foreign personal holding company income.
557.
Income not placed on annual basis.
558.
Returns of officers, directors, and shareholders of foreign personal holding companies.

        

Amendments

1958- Pub. L. 85–866, title I, §33(d)(2), Sept. 2, 1958, 72 Stat. 1632 , added item 558.

Part Referred to in Other Sections

This part is referred to in sections 563, 864 of this title.