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

Part  I. Corporations improperly accumulating surplus.  II. Personal holding companies. [III. Repealed.] IV. Deduction for dividends paid.

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”.


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