26 U.S. Code Part I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

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Sec. 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.

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

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

 

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