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  • Sec.  531. Imposition of accumulated earnings tax.
  • Sec.  532. Corporations subject to accumulated earnings tax.
  • Sec.  533. Evidence of purpose to avoid income tax.
  • Sec.  534. Burden of proof.
  • Sec.  535. Accumulated taxable income.
  • Sec.  536. Income not placed on annual basis.
  • Sec.  537. Reasonable needs of the business.
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(Last updated May 8, 2002)