Subchapter G –

Corporations Used To Avoid Income Tax On Shareholders

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter G

Details

• Reference: Subchapter G
• Legend: Corporations Used To Avoid Income Tax On Shareholders
• USCode Year: 2013

Provision Content

Amendments

2004—Pub. L. 108–357, title IV, §413(c)(31), Oct. 22, 2004, 118 Stat. 1509, struck out item for part III Foreign personal holding companies.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-521 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-521, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-419 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-419, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-513 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-513, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-419A in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-419A, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter G/Part I – Corporations Improperly Accumulating Surplus
• Title 26/Subtitle A/Chapter 1/Subchapter G/Part II – Personal Holding Companies
• Title 26/Subtitle A/Chapter 1/Subchapter G/Part IV – Deduction For Dividends Paid
• Title 26/Subtitle A/Chapter 1/Subchapter G/Section 551 – [§ to 558. Repealed. Pub. L. 108-357, Title IV, §413(A)(1), Oct. 22, 2004, 118 Stat. 1506]