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Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter G—Corporations Used to Avoid Income Tax on Shareholders > PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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if notification has not been sent in accordance with subsection (b), be on the Secretary, or

( Aug. 16, 1954, ch. 736 , 68A Stat. 180 ; Aug. 11, 1955, ch. 805 , §§ 4, 5, 69 Stat. 690 , 691; Pub. L. 85–866, title I, § 89(b) , Sept. 2, 1958 , 72 Stat. 1665 ; Pub. L. 94–455, title XIX , §§ 1901(a)(73), 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1776 , 1834.)

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