26 USC 535
§ 535 - Accumulated taxable income
- § 535 - Accumulated taxable income
- 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 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1975 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendments
- Effective Date of 1958 Amendment
- Savings Provision
- Plan Amendments Not Required Until January 1, 1989