 Imposed by section 531 shall apply to every corporation (other than those described in subsection (b) ) formed or availed of for the purpose of avoiding the income tax with respect to Its shareholders or the shareholders of any other corporation, by permitting...  Reports of the United States Tax Court - Page 690by United States. Tax Court - 1983Full view - About this book
 | United States - Law - 1965 - 1110 pages
...(other than those described in subsection (b) ) formed or availed of for the purpose of avoiding the income tax with respect to its shareholders or the...not apply to — (1) a personal holding company (as denned in section 542) (2) a foreign personal holding company (as denned in section 552), or (3) a... | |
 | Administrative law - 1969 - 324 pages
...(other than those described in subsection (b) ) formed or availed of for the purpose of avoiding the income tax with respect to Its shareholders or the...(3) A corporation exempt from tax under subchapter P (section 501 and following). § 1.532—1 Corporations subject to accumulated earnings tax. (a) General... | |
 | Administrative law - 1973 - 476 pages
...(other than those described In subsection (b) ) formed or availed of for the purpose of avoiding the Income tax with respect to Its shareholders or the...not apply to — (1) A personal holding company (as denned in section 542) . (2) A foreign personal holding company (as defined In section 552) , or (3)... | |
 | Administrative law - 1974 - 484 pages
...Its shareholders or the shareholders ol any other corporation, by permitting earnings and profit« to accumulate Instead of being divided or distributed....foreign personal holding company (as defined In section 652) , or (3) A corporation exempt from tax under subchapter P (section 501 and following). § 1.532—1... | |
 | Administrative law - 1972 - 692 pages
...(other than those described in subsection (b)) formed or availed of for the purpose of avoiding the income tax with respect to its shareholders or the...Exceptions. The accumulated earnings tax imposed by section 631 shall not apply to— (1) A personal holding company (as denned in section 542) . (2) A foreign... | |
 | Administrative law - 1960 - 880 pages
...(other than those described in subsection (b) ) formed or availed of for the purpose of avoiding the Income tax with respect to its shareholders or the...accumulate Instead of being divided or distributed. §1.533-1 (b) Exceptions. The accumulated earnings tax Imposed by section 531 shall not apply to —... | |
 | Administrative law - 2000 - 1264 pages
...prevent the imposition of the individual income tax on the shareholders of either any of its members or any other corporation by permitting earnings and profits to accumulate instead of dividing or distributing them. Section 531 and this section do not apply to a group that is treated... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 1034 pages
...taxpayer was availed of for the purpose of avoiding the income tax with respect to its shareholders by permitting earnings and profits to accumulate instead of being divided or distributed in the taxable year under examination. The Internal Revenue Service also proposed other adjustments... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1954 - 1472 pages
...the income tax with respect to its corporate shareholder. To eliminate this uncertainty the phrase "with respect to its shareholders or the shareholders of any other corporation" in section 532 (a) should be amended to read : "with respect to its individual shareholders or the... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1954 - 524 pages
...the income tax with respect to its corporate shareholder. To eliminate this uncertainty the phrase "with respect to its shareholders or the shareholders of any other corporation" in section 532 (a) should be amended to read: "with respect to its individual shareholders or the individual... | |
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