26 CFR Topic
Personal Holding Companies
June 25, 2020
§
1.547-4
Effect on dividends paid deduction
§
1.541-1
Imposition of tax
§
1.542-1
General rule
§
1.542-2
Gross income requirement
§
1.542-3
Stock ownership requirement
§
1.542-4
Corporations filing consolidated returns
§
1.543-1
Personal holding company income
§
1.547-5
Deduction denied in case of fraud or wilful failure to file timely return
§
1.543-2
Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities
§
1.544-1
Constructive ownership
§
1.544-2
Constructive ownership by reason of indirect ownership
§
1.544-3
Constructive ownership by reason of family and partnership ownership
§
1.544-4
Options
§
1.544-5
Convertible securities
§
1.544-6
Constructive ownership as actual ownership
§
1.544-7
Option rule in lieu of family and partnership rule
§
1.545-1
Definition
§
1.545-2
Adjustments to taxable income
§
1.545-3
Special adjustment to taxable income
§
1.547-1
General rule
§
1.547-2
Requirements for deficiency dividends
§
1.547-3
Claim for credit or refund
§
1.547-6
Suspension of statute of limitations and stay of collection
§
1.547-7
Effective date
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