26 USC Subtitle A, CHAPTER 1, Subchapter G: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter G: Front Matter

*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

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Subchapter G-Corporations Used to Avoid Income Tax on Shareholders

Part

I.

Corporations improperly accumulating surplus.

II.

Personal holding companies.

[III.

Repealed.]

IV.

Deduction for dividends paid.

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".