26 U.S.C. § 541 — Imposition of personal holding company tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 55 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
In addition to other taxes imposed by this chapter, there is hereby imposed for each taxable year* on the undistributed personal holding company income* (as defined in section 545) of every personal holding company (as defined in section 542) a personal holding company tax equal to 20 percent of the undistributed personal holding company income.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 182; Pub. L. 88–272, title II, § 225(a), Feb. 26, 1964, 78 Stat. 79; Pub. L. 97–34, title I, § 101(d)(2), Aug. 13, 1981, 95 Stat. 184; Pub. L. 99–514, title I, § 104(b)(8), Oct. 22, 1986, 100 Stat. 2105; Pub. L. 101–508, title XI, § 11802(f)(1), Nov. 5, 1990, 104 Stat. 1388–530; Pub. L. 103–66, title XIII, §§ 13201(b)(2), 13202(b), Aug. 10, 1993, 107 Stat. 459, 461; Pub. L. 107–16, title I, § 101(c)(5), June 7, 2001, 115 Stat. 43; Pub. L. 108–27, title III, § 302(e)(6), May 28, 2003, 117 Stat. 764; Pub. L. 112–240, title I, § 102(c)(1)(B), Jan. 2, 2013, 126 Stat. 2319.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1964Amended · Pub. L. 88-272 · 78 Stat. 79
- 1981Amended · Pub. L. 97-34 · 95 Stat. 184
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2105
- 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
- 1993Amended · Pub. L. 103-66 · 107 Stat. 459, 461
- 2001Amended · Pub. L. 107-16 · 115 Stat. 43
- 2003Amended · Pub. L. 108-27 · 117 Stat. 764
- 2013Amended · Pub. L. 112-240 · 126 Stat. 2319
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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