Subjgrp 7. Corporations Used To Avoid Income Tax on Shareholders

• § 1.531-1 - Imposition of tax.
• § 1.532-1 - Corporations subject to accumulated earnings tax.
• § 1.533-1 - Evidence of purpose to avoid income tax.
• § 1.533-2 - Statement required.
• § 1.534-1 - Burden of proof as to unreasonable accumulations generally.
• § 1.534-2 - Burden of proof as to unreasonable accumulations in cases before the Tax Court.
• § 1.534-3 - Jeopardy assessments in Tax Court cases.
• § 1.535-1 - Definition.
• § 1.535-2 - Adjustments to taxable income.
• § 1.535-3 - Accumulated earnings credit.
• § 1.536-1 - Short taxable years.
• § 1.537-1 - Reasonable needs of the business.
• § 1.537-2 - Grounds for accumulation of earnings and profits.
• § 1.537-3 - Business of the corporation.