PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS (§§ 531—537)
- § 531. Imposition of accumulated earnings tax
- § 532. Corporations subject to accumulated earnings tax
- § 533. Evidence of purpose to avoid income tax
- § 534. Burden of proof
- § 535. Accumulated taxable income
- § 536. Income not placed on annual basis
- § 537. Reasonable needs of the business