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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter G
Part I
§ 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
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