Part II. PERSONAL HOLDING COMPANIES
- § 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