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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter G > PART I

PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

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  • § 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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