26 USC 532
§ 532 - Corporations subject to accumulated earnings tax
- § 532 - Corporations subject to accumulated earnings 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 2005 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
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