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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter G
  5. Part II

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

Sec. 541. Imposition Of Personal Holding Company Tax

Sec. 542. Definition Of Personal Holding Company

Sec. 543. Personal Holding Company Income

Sec. 544. Rules For Determining Stock Ownership

Sec. 545. Undistributed Personal Holding Company Income

Sec. 546. Income Not Placed On Annual Basis

Sec. 547. Deduction For Deficiency Dividends