Subchapter G. Corporations Used to Avoid Income Tax on Shareholders

• PART I [§ 531 - § 537] - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
• PART II [§ 541 - § 547] - PERSONAL HOLDING COMPANIES
• PART III [§ 551 - § 558] - REPEALED]
• PART IV [§ 561 - § 565] - DEDUCTION FOR DIVIDENDS PAID