Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 551
[§§551 to 558. Repealed. Pub. L. 108–357, title IV, §413(a)(1), Oct. 22, 2004, 118 Stat. 1506]
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Nearby sections (25 sections)
- 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 · [§§551 to 558. Repealed. Pub. L. 108–357, title IV, §413(a)(1),…
- 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
- 581 · Definition of bank
- 582 · Bad debts, losses, and gains with respect to securities held by…
- 583 · [§583. Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4,…
- 584 · Common trust funds
- 585 · Reserves for losses on loans of banks
- 586 · [§586. Repealed. Pub. L. 99–514, title IX, §901(c), Oct. 22,…
- 591 · Deduction for dividends paid on deposits