Notes on corporations used to avoid income tax on shareholders : US Code - Notes

Search Notes on corporations used to avoid income tax on shareholders : US Code - Notes

Part
I. Corporations improperly accumulating surplus.
II. Personal holding companies.
[III. Repealed.]
IV. Deduction for dividends paid.

AMENDMENTS
2004 - Pub. L. 108-357, title IV, Sec. 413(c)(31), Oct. 22, 2004,
118 Stat. 1509, struck out item for part III "Foreign personal
holding companies".