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Index  » Subtitle A  » Chapter 1  » Subchapter G

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter G. Corporations Used to Avoid Income Tax on Shareholders

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter G (Corporations Used to Avoid Income Tax on Shareholders) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 531Imposition of accumulated earnings tax
I.R.C. 532Corporations subject to accumulated earnings tax
I.R.C. 533Evidence of purpose to avoid income tax
I.R.C. 534Burden of proof
I.R.C. 535Accumulated taxable income
I.R.C. 536Income not placed on annual basis
I.R.C. 537Reasonable needs of the business
I.R.C. 541Imposition of personal holding company tax
I.R.C. 542Definition of personal holding company
I.R.C. 543Personal holding company income
I.R.C. 544Rules for determining stock ownership
I.R.C. 545Undistributed personal holding company income
I.R.C. 546Income not placed on annual basis
I.R.C. 547Deduction for deficiency dividends
I.R.C. 551 to 558Repealed. Pub. L. 108–357, title IV, §413(a)(1), Oct. 22, 2004, 118 Stat. 1506
I.R.C. 561Definition of deduction for dividends paid
I.R.C. 562Rules applicable in determining dividends eligible for dividends paid deduction
I.R.C. 563Rules relating to dividends paid after close of taxable year
I.R.C. 564Dividend carryover
I.R.C. 565Consent dividends

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.