26 USC 542
§ 542 - Definition of personal holding company
- § 542 - Definition of personal holding company
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2004 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1959 Amendment
- Effective Date of 1955 Amendment
- Stock Ownership Requirement; Organization or Trust Organized or Created Before July 1, 1950
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