US Code - Part I: Corporations improperly accumulating surplus

Search US Code - Part I: Corporations improperly accumulating surplus

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