Part I. CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

• § 531 - Imposition of accumulated earnings tax
• § 532 - Corporations subject to accumulated earnings tax
• § 533 - Evidence of purpose to avoid income tax
• § 534 - Burden of proof
• § 535 - Accumulated taxable income
• § 536 - Income not placed on annual basis
• § 537 - Reasonable needs of the business