26 U.S.C. § 541
§ 541. Imposition of personal holding company tax
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The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.