Title 26Part

Part I—Corporations Improperly Accumulating Surplus

Contents

  1. § 531. Imposition of accumulated earnings tax
  2. § 532. Corporations subject to accumulated earnings tax
  3. § 533. Evidence of purpose to avoid income tax
  4. § 534. Burden of proof
  5. § 535. Accumulated taxable income
  6. § 536. Income not placed on annual basis
  7. § 537. Reasonable needs of the business