Public Law 119-93 (05/19/2026)
Part II Personal Holding Companies
Browse 0 units and 7 sections in Part II Personal Holding Companies of Title 26.
Sections in Part II
§ 541
Imposition of personal holding company tax
§ 542
Definition of personal holding company
§ 543
Personal holding company income
§ 544
Rules for determining stock ownership
§ 545
Undistributed personal holding company income
§ 546
Income not placed on annual basis
§ 547
Deduction for deficiency dividends