US Code

Public Law 119-93 (05/19/2026)

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.

Browse parts

Part I Corporations Improperly Accumulating Surplus Part II Personal Holding Companies Part III Repealed] Part IV Deduction for Dividends PAID