26 U.S.C. § 531
Imposition of accumulated earnings tax
In addition to other taxes imposed by this chapter, there is hereby imposed for each taxable year on the accumulated taxable income (as defined in section 535) of each corporation described in section 532, an accumulated earnings tax equal to 20 percent of the accumulated taxable income.
Source: view the official text
Cited by 48
- 26 CFR § 1.11-1 — Tax on corporations.
- 26 CFR § 1.111-1 — Recovery of certain items previously deducted or credited.
- 26 CFR § 1.1298-0 — Passive foreign investment company—table of contents.
- 26 CFR § 1.1298-4 — Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations.
- 26 CFR § 1.1502-2 — Computation of tax liability.
- 26 CFR § 1.1502-3 — Consolidated tax credits.
- 26 CFR § 1.1502-43 — Consolidated accumulated earnings tax.
- 26 CFR § 1.1551-1 — Disallowance of surtax exemption and accumulated earnings credit.
- 26 CFR § 1.280H-1T — Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
- 26 CFR § 1.468A-4 — Treatment of nuclear decommissioning fund.
- 26 CFR § 1.468B-2 — Taxation of qualified settlement funds and related administrative requirements.
- 26 CFR § 1.50A-1 — Determination of amount.
Show 36 more
- 26 CFR § 1.531-1 — Imposition of tax.
- 26 CFR § 1.532-1 — Corporations subject to accumulated earnings tax.
- 26 CFR § 1.534-2 — Burden of proof as to unreasonable accumulations in cases before the Tax Court.
- 26 CFR § 1.535-1 — Definition.
- 26 CFR § 1.535-2 — Adjustments to taxable income.
- 26 CFR § 1.536-1 — Short taxable years.
- 26 CFR § 1.541-1 — Imposition of tax.
- 26 CFR § 1.545-2 — Adjustments to taxable income.
- 26 CFR § 1.563-1 — Accumulated earnings tax.
- 26 CFR § 1.61-21 — Taxation of fringe benefits.
- 26 CFR § 1.6664-2 — Underpayment.
- 26 CFR § 1.882-4 — Allowance of deductions and credits to foreign corporations.
- 26 CFR § 1.991-1 — Taxation of a domestic international sales corporation.
- 26 CFR § 2.1 — Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.
- 26 CFR § 2.1-16 — Tax liability as to earnings deposited.
- 26 CFR § 2.1-2 — Scope of section 511 of the Act and the regulations in this part.
- 26 CFR § 2.1-23 — Noncompliance with requirements.
- 26 CFR § 31.3121(a)-1T — Question and answer relating to the definition of wages in section 3121(a) (Temporary).
- 26 CFR § 31.3306(b)-1T — Question and answer relating to the definition of wages in section 3306(b) (Temporary).
- 26 CFR § 31.3401(a)-1T — Question and answer relating to the definition of wages in section 3401(a) (Temporary).
- 26 CFR § 54.4977-1T — Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
- 26 U.S.C. § 111 — Recovery of tax benefit items
- 26 U.S.C. § 12 — Cross references relating to tax on corporations
- 26 U.S.C. § 1298 — Special rules
- 26 U.S.C. § 162 — Trade or business expenses
- 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
- 26 U.S.C. § 532 — Corporations subject to accumulated earnings tax
- 26 U.S.C. § 534 — Burden of proof
- 26 U.S.C. § 535 — Accumulated taxable income
- 26 U.S.C. § 536 — Income not placed on annual basis
- 26 U.S.C. § 545 — Undistributed personal holding company income
- 26 U.S.C. § 563 — Rules relating to dividends paid after close of taxable year
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- 26 U.S.C. § 7217 — Prohibition on executive branch influence over taxpayer audits and other investigations
- 26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
Nearby sections (25 sections)
- 513 · Unrelated trade or business
- 514 · Unrelated debt-financed income
- 515 · Taxes of foreign countries and possessions of the United States
- 521 · Exemption of farmers’ cooperatives from tax
- 522 · Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051
- 526 · Shipowners’ protection and indemnity associations
- 527 · Political organizations
- 528 · Certain homeowners associations
- 529 · Qualified tuition programs
- 529A · Qualified ABLE programs
- 530 · Coverdell education savings accounts
- 530A · Trump accounts
- 531 · Imposition of accumulated earnings tax
- 532 · Corporations subject to accumulated earnings tax
- 533 · Evidence of purpose to avoid income tax
- 534 · Burden of proof
- 535 · Accumulated taxable income
- 536 · Income not placed on annual basis
- 537 · Reasonable needs of the business
- 541 · Imposition of personal holding company tax
- 542 · Definition of personal holding company
- 543 · Personal holding company income
- 544 · Rules for determining stock ownership
- 545 · Undistributed personal holding company income
- 546 · Income not placed on annual basis