---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schG"
level: "subchapter"
label: "Subchapter G"
heading: "Corporations Used to Avoid Income Tax on Shareholders"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schG"
sections_count: 20
---

# Subchapter G — Corporations Used to Avoid Income Tax on Shareholders

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Corporations Improperly Accumulating Surplus](/usc/26/stA-ch1-schG-ptI.md)
- [Part II — Personal Holding Companies](/usc/26/stA-ch1-schG-ptII.md)
- [Part III — Repealed](/usc/26/stA-ch1-schG-ptIII.md)
- [Part IV — Deduction for Dividends Paid](/usc/26/stA-ch1-schG-ptIV.md)