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U.S Code last checked for updates: May 19, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter G
Part I
§ 532. Corporations subject to a...
§ 534. Burden of proof...
§ 532. Corporations subject to a...
§ 534. Burden of proof...
U.S. Code
§ 533.
Evidence of purpose to avoid income tax
(a)
Unreasonable accumulation determinative of purpose
(b)
Holding or investment company
(
Aug. 16, 1954, ch. 736
,
68A Stat. 179
.)
cite as:
26 USC 533
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