---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schG/ptII"
level: "part"
label: "Part II"
heading: "Personal Holding Companies"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schG-ptII"
sections_count: 7
---

# Part II — Personal Holding Companies

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter G — Corporations Used to Avoid Income Tax on Shareholders

## Sections

- [§541. Imposition of personal holding company tax](/usc/26/541.md)
- [§542. Definition of personal holding company](/usc/26/542.md)
- [§543. Personal holding company income](/usc/26/543.md)
- [§544. Rules for determining stock ownership](/usc/26/544.md)
- [§545. Undistributed personal holding company income](/usc/26/545.md)
- [§546. Income not placed on annual basis](/usc/26/546.md)
- [§547. Deduction for deficiency dividends](/usc/26/547.md)