26 U.S.C. § 531 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 531. Imposition of accumulated earnings tax

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.

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