Personal Holding Companies
- § 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 transactions involving stocks, securities, and commodities
- § 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