Imposition of accumulated earnings tax.
Corporations subject to accumulated earnings tax.
Evidence of purpose to avoid income tax.
Burden of proof.
Accumulated taxable income.
Income not placed on annual basis.
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
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.