Scholarship@Vanderbilt Law
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Improper Accumulation of Surplus
Section 102 of the Internal Revenue Code, as amended, levies an additional or surtax on corporations. Said Section 102 is entitled "Surtax on Corporations Improperly Accumulating Surplus." However, this title is slightly misleading, in that the purpose is the criterion. Section 102 (a) levies the sa
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