U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and SurtaxesTitle 26SubchapterSubchapter G—Corporations Used to Avoid Income Tax on ShareholdersContentsPart I—Corporations Improperly Accumulating SurplusPart II—Personal Holding Companies[Part III—Repealed]Part IV—Deduction for Dividends Paid