26 USC 531
§ 531 - Imposition of accumulated earnings tax
- § 531 - Imposition of accumulated earnings tax
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2013 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1988 Amendment
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