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► 26 U.S.C. § 533 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 533
Evidence of purpose to avoid income tax
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-BABD1E
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter G - Corporations Used to Avoid Income Tax on Shareholders PART I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS Sec. 533 - Evidence of purpose to avoid income tax From the U.S. Government Publishing Office, www.gpo.gov

§533. Evidence of purpose to avoid income tax

(a) Unreasonable accumulation determinative of purpose For purposes of section 532, the fact that the earnings and profits of a corporation are permitted to accumulate beyond the reasonable needs of the business shall be determinative of the purpose to avoid the income tax with respect to shareholders, unless the corporation by the preponderance of the evidence shall prove to the contrary. (b) Holding or investment company The fact that any corporation is a mere holding or investment company shall be prima facie evidence of the purpose to avoid the income tax with respect to shareholders.

(Aug. 16, 1954, ch. 736, 68A Stat. 179.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 533 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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26 U.S.C.
Citation
26 U.S.C. § 533
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Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
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Federal
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OM-USC26-SEC-BABD1E
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Internal Revenue Code — 26 U.S.C. § 533