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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 541. — Imposition of personal holding company tax · Congress.wiki

U.S. Code/Title 26/§ 541

Title 26

26

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26 U.S.C. § 541.Chapter 1

§ 541

Imposition of personal holding company tax

Title 26

1 min read

Subchapter: Corporations Used to Avoid Income Tax on Shareholders

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Back to Chapter 1 Previous: § 537 Next: § 542

In addition to other taxes imposed by this chapter, there is hereby imposed for each taxable year on the undistributed personal holding company income (as defined in section 545) of every personal holding company (as defined in section 542) a personal holding company tax equal to 20 percent of the undistributed personal holding company income.

Release: pl-119-83 (2026-04-13)