26 USC Part II
PERSONAL HOLDING COMPANIES
October 30, 2020
§
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
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