United States Code · Part

Part I — Corporations Improperly Accumulating Surplus

26 U.S.C. pt. ptI

• § 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