Personal Holding Companies
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.541-1 Imposition of tax.
- § 1.542-1 General rule.
- § 1.542-2 Gross income requirement.
- § 1.542-3 Stock ownership requirement.
- § 1.542-4 Corporations filing consolidated returns.
- § 1.543-1 Personal holding company income.
- § 1.543-2 Limitation on gross income and personal holding company income in…
- § 1.544-1 Constructive ownership.
- § 1.544-2 Constructive ownership by reason of indirect ownership.
- § 1.544-3 Constructive ownership by reason of family and partnership ownership.
- § 1.544-4 Options.
- § 1.544-5 Convertible securities.
- § 1.544-6 Constructive ownership as actual ownership.
- § 1.544-7 Option rule in lieu of family and partnership rule.
- § 1.545-1 Definition.
- § 1.545-2 Adjustments to taxable income.
- § 1.545-3 Special adjustment to taxable income.
- § 1.547-1 General rule.
- § 1.547-2 Requirements for deficiency dividends.
- § 1.547-3 Claim for credit or refund.
- § 1.547-4 Effect on dividends paid deduction.
- § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return.
- § 1.547-6 Suspension of statute of limitations and stay of collection.
- § 1.547-7 Effective date.
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