26 CFR Topic
Corporations Used To Avoid Income Tax on Shareholders
June 25, 2020
§
1.533-2
Statement required
§
1.534-1
Burden of proof as to unreasonable accumulations generally
§
1.534-2
Burden of proof as to unreasonable accumulations in cases before the Tax Court
§
1.531-1
Imposition of tax
§
1.532-1
Corporations subject to accumulated earnings tax
§
1.533-1
Evidence of purpose to avoid income tax
§
1.534-3
Jeopardy assessments in Tax Court cases
§
1.535-1
Definition
§
1.535-2
Adjustments to taxable income
§
1.535-3
Accumulated earnings credit
§
1.536-1
Short taxable years
§
1.537-1
Reasonable needs of the business
§
1.537-2
Grounds for accumulation of earnings and profits
§
1.537-3
Business of the corporation
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