Corporations Used To Avoid Income Tax on Shareholders

Sections

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