United States Code

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PART II—PERSONAL HOLDING COMPANIES

Sec.
541.
Imposition of personal holding company tax.
542.
Definition of personal holding company.
543.
Personal holding company income.
544.
Rules for determining stock ownership.
545.
Undistributed personal holding company income.
546.
Income not placed on annual basis.
547.
Deduction for deficiency dividends.