Corporations Used To Avoid Income Tax on Shareholders
- § 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