§ 531. Imposition of accumulated earnings tax
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/usc/title-26/section-531A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 179; Pub. L. 100–647, title I, § 1001(a)(2)(A), Nov. 10, 1988, 102 Stat. 3349; Pub. L. 103–66, title XIII, §§ 13201(b)(1), 13202(b), Aug. 10, 1993, 107 Stat. 459, 461; Pub. L. 107–16, title I, § 101(c)(4), June 7, 2001, 115 Stat. 43; Pub. L. 108–27, title III, § 302(e)(5), May 28, 2003, 117 Stat. 764; Pub. L. 112–240, title I, § 102(c)(1)(A), Jan. 2, 2013, 126 Stat. 2319.)
Connections9 cite this · traces to 1
Cited by 9 sections
statutes-at-large
- Public Law 93–406
- Public Law 91–469
- Public Law 91–169to promote the safety of employees and travelers upon railroads by limiting the hours of service of employees thereon,” approved March 4, 1907
- Public Law 91–614
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 109–304To complete the codification of title 46, United States Code, “Shipping”, as positive law
- Public Law 94–455To reform the tax laws of the United States
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U.S. Code
23 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 179
- Pub. L. 100–647, title I, § 1001(a)(2)(A)
- 102 Stat. 3349
- Pub. L. 103–66, title XIII
- 107 Stat. 459
- Pub. L. 107–16, title I, § 101(c)(4)
- 115 Stat. 43
- Pub. L. 108–27, title III, § 302(e)(5)
- 117 Stat. 764
- Pub. L. 112–240, title I, § 102(c)(1)(A)
- 126 Stat. 2319
- Pub. L. 112–240
- Pub. L. 108–27
- Pub. L. 107–16
- Pub. L. 103–66, § 13202(b)
- Pub. L. 103–66, § 13201(b)(1)
- Pub. L. 100–647
- section 102(d)(1) of Pub. L. 112–240
- section 302(f) of Pub. L. 108–27
- section 101(d)(1) of Pub. L. 107–16
- Pub. L. 103–66
- Pub. L. 100–647, title I, § 1001(a)(2)(B)
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§ 531
Imposition of accumulated earnings tax
Stat.×7
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 179
Pub. L.Pub. L. 100–647, title I, § 1001(a)(2)(A)
Stat.102 Stat. 3349
Pub. L.Pub. L. 103–66, title XIII
Cites 24 · showing 6Cited by 9 across 2 sources