Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Corporations Used To Avoid Income Tax on Shareholders (§§ 1.531-1 to 1.537-3)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.531-1 Imposition of tax.
  2. § 1.532-1 Corporations subject to accumulated earnings tax.
  3. § 1.533-1 Evidence of purpose to avoid income tax.
  4. § 1.533-2 Statement required.
  5. § 1.534-1 Burden of proof as to unreasonable accumulations generally.
  6. § 1.534-2 Burden of proof as to unreasonable accumulations in cases before the Tax Court.
  7. § 1.534-3 Jeopardy assessments in Tax Court cases.
  8. § 1.535-1 Definition.
  9. § 1.535-2 Adjustments to taxable income.
  10. § 1.535-3 Accumulated earnings credit.
  11. § 1.536-1 Short taxable years.
  12. § 1.537-1 Reasonable needs of the business.
  13. § 1.537-2 Grounds for accumulation of earnings and profits.
  14. § 1.537-3 Business of the corporation.