26 USC 541
§ 541 - Imposition of personal holding company tax
- § 541 - Imposition of personal holding company tax
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2013 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1964 Amendment
- Savings Provision
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