26 U.S.C. § 541
Imposition of personal holding company tax
In addition to other taxes imposed by this chapter, there is hereby imposed for each taxable year on the undistributed personal holding company income (as defined in section 545) of every personal holding company (as defined in section 542) a personal holding company tax equal to 20 percent of the undistributed personal holding company income.
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Cited by 30
- 26 CFR § 1.11-1 — Tax on corporations.
- 26 CFR § 1.111-1 — Recovery of certain items previously deducted or credited.
- 26 CFR § 1.1201-1 — Alternative tax.
- 26 CFR § 1.1502-2 — Computation of tax liability.
- 26 CFR § 1.1502-3 — Consolidated tax credits.
- 26 CFR § 1.381(c)(17)-1 — Deficiency dividend of personal holding company.
- 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.
- 26 CFR § 1.535-2 — Adjustments to taxable income.
- 26 CFR § 1.541-1 — Imposition of tax.
- 26 CFR § 1.545-1 — Definition.
Show 18 more
- 26 CFR § 1.545-2 — Adjustments to taxable income.
- 26 CFR § 1.545-3 — Special adjustment to taxable income.
- 26 CFR § 1.547-1 — General rule.
- 26 CFR § 1.547-2 — Requirements for deficiency dividends.
- 26 CFR § 1.563-2 — Personal holding company tax.
- 26 CFR § 1.881-1 — Manner of taxing foreign corporations.
- 26 CFR § 1.992-4 — Coordination with personal holding company provisions in case of certain produced film rents.
- 26 U.S.C. § 111 — Recovery of tax benefit items
- 26 U.S.C. § 137 — Adoption assistance programs
- 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
- 26 U.S.C. § 535 — Accumulated taxable income
- 26 U.S.C. § 542 — Definition of personal holding company
- 26 U.S.C. § 545 — Undistributed personal holding company income
- 26 U.S.C. § 546 — Income not placed on annual basis
- 26 U.S.C. § 547 — Deduction for deficiency dividends
- 26 U.S.C. § 563 — Rules relating to dividends paid after close of taxable year
- 26 U.S.C. § 882 — Tax on income of foreign corporations connected with United States business
- 26 U.S.C. § 992 — Requirements of a domestic international sales corporation
Nearby sections (25 sections)
- 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
- 547 · Deduction for deficiency dividends
- 551 · Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004,…
- 561 · Definition of deduction for dividends paid
- 562 · Rules applicable in determining dividends eligible for dividends…
- 563 · Rules relating to dividends paid after close of taxable year
- 564 · Dividend carryover
- 565 · Consent dividends