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  • Sec.  541. Imposition of personal holding company tax.
  • Sec.  542. Definition of personal holding company.
  • Sec.  543. Personal holding company income.
  • Sec.  544. Rules for determining stock ownership.
  • Sec.  545. Undistributed personal holding company income.
  • Sec.  546. Income not placed on annual basis.
  • Sec.  547. Deduction for deficiency dividends.
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(Last updated May 8, 2002)