26 U.S. Code Chapter 1, Subchapter G - Corporations Used to Avoid Income Tax on Shareholders

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There are 2 Updates Pending. Select the tab below to view.
Part  I. Corporations improperly accumulating surplus.  II. Personal holding companies. [III. Repealed.] IV. Deduction for dividends paid.
Amendments

2004—Pub. L. 108–357, title IV, § 413(c)(31),Oct. 22, 2004, 118 Stat. 1509, struck out item for part III “Foreign personal holding companies”.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 5312012112-240 [Sec.] 102(c)(1)(A)126 Stat. 2319
§ 5412012112-240 [Sec.] 102(c)(1)(B)126 Stat. 2319

 

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