{"data":{"id":"us/26-u.s.c.-531","jurisdiction":"us","citation":"26 U.S.C. § 531","heading":"Imposition of accumulated earnings tax","body":"In addition to other taxes imposed by this chapter, there is hereby imposed for each taxable year on the accumulated taxable income (as defined in section 535) of each corporation described in section 532, an accumulated earnings tax equal to 20 percent of the accumulated taxable income.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"fd45298127c648d9659657e75f0f3c8df2b77b24eb625cad6155016372b14c1d","source_id":"us","stale":false,"prev":"us/26-u.s.c.-530a","next":"us/26-u.s.c.-532"},"notice":"GroundRules: Original legal text. Not legal advice."}