US Code

Public Law 119-88 (05/04/2026)

Subchapter G Corporations Used to Avoid Income Tax on Shareholders

Browse 4 parts and 0 sections in Subchapter G Corporations Used to Avoid Income Tax on Shareholders of Title 26.

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Part I Corporations Improperly Accumulating Surplus Part II Personal Holding Companies Part III Repealed] Part IV Deduction for Dividends PAID