Treasury Regulations · 26 CFR
§ 1.531-1. Imposition of tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 531
Cite as 26 CFR § 1.531-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- January 27, 1984 by T.D. 7937
- Issued under
- 26 U.S.C. § 531
- Length
- 147 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 3 regulations; cited by 1
Section 531 imposes (in addition to the other taxes imposed upon corporations by chapter 1 of the Code) a graduated tax on the accumulated taxable income of every corporation described in section 532 and § 1.532-1. In the case of an affiliated group which makes or is required to make a consolidated return see § 1.1502-43. All of the taxes on corporations under chapter 1 of the Code are treated as one tax for purposes of assessment, collection, payment, period of limitations, etc. See section 535 and §§ 1.535-1, 1.535-2, and 1.535-3 for the definition and determination of accumulated taxable income.
(Secs. 1502 and 7805 of the Internal Revenue Code of 1954 (68A Stat. 637, 917; 26 U.S.C. 1502, 7805))
[T.D. 6500, 25 FR 11737, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972; T.D. 7937, 49 FR 3462, Jan. 27, 1984]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 531 Imposition of accumulated earnings tax
- § 532 Corporations subject to accumulated earnings tax
- § 535 Accumulated taxable income
- § 1502 Regulations
Regulations it cites
- § 1.532-1 Corporations subject to accumulated earnings tax.
- § 1.1502-43 Consolidated accumulated earnings tax.
- § 1.535-1 Definition.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7937 (49 FR 3462)
- Amended by T.D. 7244 (37 FR 28897)
- Issued by T.D. 6500 (25 FR 11737)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Corporations Used To Avoid Income Tax on Shareholders