Corporations Used To Avoid Income Tax on Shareholders
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.531-1 Imposition of tax.
- § 1.532-1 Corporations subject to accumulated earnings tax.
- § 1.533-1 Evidence of purpose to avoid income tax.
- § 1.533-2 Statement required.
- § 1.534-1 Burden of proof as to unreasonable accumulations generally.
- § 1.534-2 Burden of proof as to unreasonable accumulations in cases before the Tax Court.
- § 1.534-3 Jeopardy assessments in Tax Court cases.
- § 1.535-1 Definition.
- § 1.535-2 Adjustments to taxable income.
- § 1.535-3 Accumulated earnings credit.
- § 1.536-1 Short taxable years.
- § 1.537-1 Reasonable needs of the business.
- § 1.537-2 Grounds for accumulation of earnings and profits.
- § 1.537-3 Business of the corporation.
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