StacksVerified U.S. regulatory reference

26 U.S.C. § 531

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov
In addition to other taxes imposed by this chapter, there is hereby imposed for each taxable year on the accumulated taxable income (as defined in section 535) of each corporation described in section 532, an accumulated earnings tax equal to 20 percent of the accumulated taxable income.