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MCP
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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter G — Corporations Used to Avoid Income Tax on Shareholders
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Part I — Corporations Improperly Accumulating Surplus
Pt. II
Personal Holding Companies
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Part I — Corporations Improperly Accumulating Surplus
Search Part I full text →
§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
Pt. II
Personal Holding Companies
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