PERSONAL HOLDING COMPANIES
- Section 1.541-1 - Imposition of tax
- Section 1.542-1 - General rule
- Section 1.542-2 - Gross income requirement
- Section 1.542-3 - Stock ownership requirement
- Section 1.542-4 - Corporations filing consolidated returns
- Section 1.543-1 - Personal holding company income
- Section 1.543-2 - Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities
- Section 1.544-1 - Constructive ownership
- Section 1.544-2 - Constructive ownership by reason of indirect ownership
- Section 1.544-3 - Constructive ownership by reason of family and partnership ownership
- Section 1.544-4 - Options
- Section 1.544-5 - Convertible securities
- Section 1.544-6 - Constructive ownership as actual ownership
- Section 1.544-7 - Option rule in lieu of family and partnership rule
- Section 1.545-1 - Definition
- Section 1.545-2 - Adjustments to taxable income
- Section 1.545-3 - Special adjustment to taxable income
- Section 1.547-1 - General rule
- Section 1.547-2 - Requirements for deficiency dividends
- Section 1.547-3 - Claim for credit or refund
- Section 1.547-4 - Effect on dividends paid deduction
- Section 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return
- Section 1.547-6 - Suspension of statute of limitations and stay of collection
- Section 1.547-7 - Effective date