Imposition of personal holding company tax.
Definition of personal holding company.
Personal holding company income.
Rules for determining stock ownership.
Undistributed personal holding company income.
Income not placed on annual basis.
Deduction for deficiency dividends.
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.