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

Part I Corporations Improperly Accumulating Surplus

Browse 0 units and 7 sections in Part I Corporations Improperly Accumulating Surplus of Title 26.

Sections in Part I

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