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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter G—Corporations U...
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PART I—CORPORATIONS IMPROPERLY ACCUMULATING SUR...
PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS (§§ 531 – 537)
§ 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