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

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Repealed.]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.

        

Editorial Notes

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".