2024 26 CFR 1.1551-1 – Disallowance of surtax exemption and accumulated earnings credit

2023 26 CFR 1.1551-1 – Disallowance of surtax exemption and accumulated earnings credit

2022 26 CFR 1.1551-1 – Disallowance of surtax exemption and accumulated earnings credit

2021 26 CFR 1.1551-1 – Disallowance of surtax exemption and accumulated earnings credit

2015 26 CFR 1.1551-1 – Disallowance of surtax exemption and accumulated earnings credit

2014 26 CFR 1.1551-1 – Disallowance of surtax exemption and accumulated earnings credit

2010 26 CFR 1.1551-1 – Disallowance of surtax exemption and accumulated earnings credit

2009 26 CFR 1.1551-1 – Disallowance of surtax exemption and accumulated earnings credit