Personal Holding Companies

Sections

• 1.541-1
  § 1.541-1 Imposition of tax.
• 1.542-1
  § 1.542-1 General rule.
• 1.542-2
  § 1.542-2 Gross income requirement.
• 1.542-3
  § 1.542-3 Stock ownership requirement.
• 1.542-4
  § 1.542-4 Corporations filing consolidated returns.
• 1.543-1
  § 1.543-1 Personal holding company income.
• 1.543-2
  § 1.543-2 Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities.
• 1.544-1
  § 1.544-1 Constructive ownership.
• 1.544-2
  § 1.544-2 Constructive ownership by reason of indirect ownership.
• 1.544-3
  § 1.544-3 Constructive ownership by reason of family and partnership ownership.
• 1.544-4
  § 1.544-4 Options.
• 1.544-5
  § 1.544-5 Convertible securities.
• 1.544-6
  § 1.544-6 Constructive ownership as actual ownership.
• 1.544-7
  § 1.544-7 Option rule in lieu of family and partnership rule.
• 1.545-1
  § 1.545-1 Definition.
• 1.545-2
  § 1.545-2 Adjustments to taxable income.
• 1.545-3
  § 1.545-3 Special adjustment to taxable income.
• 1.547-1
  § 1.547-1 General rule.
• 1.547-2
  § 1.547-2 Requirements for deficiency dividends.
• 1.547-3
  § 1.547-3 Claim for credit or refund.
• 1.547-4
  § 1.547-4 Effect on dividends paid deduction.
• 1.547-5
  § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return.
• 1.547-6
  § 1.547-6 Suspension of statute of limitations and stay of collection.
• 1.547-7
  § 1.547-7 Effective date.