United States Code · Part

Part II — Personal Holding Companies

26 U.S.C. pt. ptII

• § 541 Imposition Of Personal Holding Company Tax
• § 542 Definition Of Personal Holding Company
• § 543 Personal Holding Company Income
• § 544 Rules For Determining Stock Ownership
• § 545 Undistributed Personal Holding Company Income
• § 546 Income Not Placed On Annual Basis
• § 547 Deduction For Deficiency Dividends