Treasury Regulations · 26 CFR
§ 1.533-2. Statement required.
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. § 533
Cite as 26 CFR § 1.533-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 533
- Length
- 60 words · about 1 min to read
The corporation may be required to furnish a statement of its accumulated earnings and profits, the payment of dividends, the name and address of, and number of shares held by, each of its shareholders, the amounts that would be payable to each of the shareholders if the income of the corporation were distributed and other information required under section 6042.
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Corporations Used To Avoid Income Tax on Shareholders
Nearby sections
- § 1.531-1 Imposition of tax.
- § 1.532-1 Corporations subject to accumulated earnings tax.
- § 1.533-1 Evidence of purpose to avoid income tax.
- § 1.533-2 Statement required.
- § 1.534-1 Burden of proof as to unreasonable accumulations generally.
- § 1.534-2 Burden of proof as to unreasonable accumulations in cases before the Tax Court.
- § 1.534-3 Jeopardy assessments in Tax Court cases.
- § 1.535-1 Definition.