26 U.S.C. § 531
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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- § 530
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- § 535
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§ 531. Imposition of accumulated earnings tax
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.
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