Reasonable needs of the business

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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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the reasonably anticipated needs of the business,

( Aug. 16, 1954, ch. 736 , 68A Stat. 182 ; Pub. L. 91–172, title IX, § 906(a) , Dec. 30, 1969 , 83 Stat. 714 ; Pub. L. 94–455, title XIX, § 1901(a)(75) , Oct. 4, 1976 , 90 Stat. 1777 ; Pub. L. 95–600, title III, § 371(c) , Nov. 6, 1978 , 92 Stat. 2859 ; Pub. L. 104–188, title I, § 1704(t)(33) , Aug. 20, 1996 , 110 Stat. 1889 ; Pub. L. 115–97, title I, § 13302(c)(2)(B) , Dec. 22, 2017 , 131 Stat. 2123 .)

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