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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter G

Subchapter G — Corporations Used to Avoid Income Tax on Shareholders (Sections 531 to 565)

Part I — Corporations Improperly Accumulating Surplus (Sections 531 to 537)

Part II — Personal Holding Companies (Sections 541 to 547)

Part III — Foreign Personal Holding Companies (Sections 551 to 558) [Repealed]

Part IV — Deduction for dividends paid (Sections 561 to 565)