CORPORATIONS USED TO AVOID INCOME TAX ON SHAREHOLDERS
- Section 1.531-1 - Imposition of tax
- Section 1.532-1 - Corporations subject to accumulated earnings tax
- Section 1.533-1 - Evidence of purpose to avoid income tax
- Section 1.533-2 - Statement required
- Section 1.534-1 - Burden of proof as to unreasonable accumulations generally
- Section 1.534-2 - Burden of proof as to unreasonable accumulations in cases before the Tax Court
- Section 1.534-3 - Jeopardy assessments in Tax Court cases
- Section 1.535-1 - Definition
- Section 1.535-2 - Adjustments to taxable income
- Section 1.535-3 - Accumulated earnings credit
- Section 1.536-1 - Short taxable years
- Section 1.537-1 - Reasonable needs of the business
- Section 1.537-2 - Grounds for accumulation of earnings and profits
- Section 1.537-3 - Business of the corporation