1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter G
  6. part I
  7. § 533

View all text of Part I [§ 531 - § 537]

§ 533. Evidence of purpose to avoid income tax
(a) Unreasonable accumulation determinative of purpose
(b) Holding or investment company
(Aug. 16, 1954, ch. 736, 68A Stat. 179.)

CITE AS: 26 USC 533