26 USC Part I
CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
October 30, 2020
§
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
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