Friday, April 19, 2024
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Sec. 531 Imposition of Accumulated Earnings Tax
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Code Sections
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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.
[January 2, 2013]
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