26 USC Subtitle A, CHAPTER 1, Subchapter G: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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.