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Repealed.]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.

        

Editorial Notes

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".