Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (§§ 531—565)
- PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS (§§ 531—537)
- PART II—PERSONAL HOLDING COMPANIES (§§ 541—547)
- [PART III—REPEALED] (§ 551_to_558)
- PART IV—DEDUCTION FOR DIVIDENDS PAID (§§ 561—565)