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26 U.S.C. § 534 — Burden of proof
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In any proceeding before the Tax Court involving a notice of deficiency based in whole or in part on the allegation that all or any part of the earnings and profits have been permitted to accumulate beyond the reasonable needs of the business, the burden of proof with respect to such allegation shall—
(1) if notification has not been sent in accordance with subsection (b), be on the Secretary, or
(2) if the taxpayer has submitted the statement described in subsection (c), be on the Secretary with respect to the grounds set forth in such statement in accordance with the provisions of such subsection.
**(b) Notification by Secretary** Before mailing the notice of deficiency referred to in subsection (a), the Secretary may send by certified mail or registered mail a notification informing the taxpayer that the proposed notice of deficiency includes an amount with respect to the accumulated earnings tax imposed by section 531.
**(c) Statement by taxpayer** Within such time (but not less than 30 days) after the mailing of the notification described in subsection (b) as the Secretary may prescribe by regulations, the taxpayer may submit a statement of the grounds (together with facts sufficient to show the basis thereof) on which the taxpayer relies to establish that all or any part of the earnings and profits have not been permitted to accumulate beyond the reasonable needs of the business.
**(d) Jeopardy assessment** If pursuant to section 6861(a) a jeopardy assessment is made before the mailing of the notice of deficiency referred to in subsection (a), for purposes of this section such notice of deficiency shall, to the extent that it informs the taxpayer that such deficiency includes the accumulated earnings tax imposed by section 531, constitute
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Source location: Title 26, Chapter 1, § 534; chapter-001-normal-taxes-and-surtaxes.md
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**(a) General rule** In any proceeding before the Tax Court involving a notice of deficiency based in whole or in part on the allegation that all or any part of the earnings and profits have been permitted to accumulate beyond the reasonable needs of the business, the burden of proof with respect to such allegation shall—
(1) if notification has not been sent in accordance with subsection (b), be on the Secretary, or
(2) if the taxpayer has submitted the statement described in subsection (c), be on the Secretary with respect to the grounds set forth in such statement in accordance with the provisions of such subsection.
**(b) Notification by Secretary** Before mailing the notice of deficiency referred to in subsection (a), the Secretary may send by certified mail or registered mail a notification informing the taxpayer that the proposed notice of deficiency includes an amount with respect to the accumulated earnings tax imposed by section 531.
**(c) Statement by taxpayer** Within such time (but not less than 30 days) after the mailing of the notification described in subsection (b) as the Secretary may prescribe by regulations, the taxpayer may submit a statement of the grounds (together with facts sufficient to show the basis thereof) on which the taxpayer relies to establish that all or any part of the earnings and profits have not been permitted to accumulate beyond the reasonable needs of the business.
**(d) Jeopardy assessment** If pursuant to section 6861(a) a jeopardy assessment is made before the mailing of the notice of deficiency referred to in subsection (a), for purposes of this section such notice of deficiency shall, to the extent that it informs the taxpayer that such deficiency includes the accumulated earnings tax imposed by section 531, constitute the notification described in subsection (b), and in that event the statement described in subsection (c) may be included in the taxpayer’s petition to the Tax Court.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definition of surviving spouse**
(1) **In general** — For purposes of section 1, the term “surviving spouse” means a taxpayer—
(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
(2) **Limitations** — Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse—
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer’s taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof).
(3) **Special rule where deceased spouse was in missing status** — If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a combat zone (as determined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B):
(A) the date on which the determination is made under [section 556 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule**
(1) **Date of delivery** — If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be.
(2) **Mailing requirements** — This subsection shall apply only if—
(A) the postmark date falls within the prescribed period or on or before the prescribed date—
(i) for the filing (including any extension granted for such filing) of the return, claim, statement, or other document, or
(ii) for making the payment (including any extension granted for making such payment), and
(B) the return, claim, statement, or other document, or payment was, within the time prescribed in subparagraph (A), deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed, or to which such payment is required to be made.
**(b) Postmarks** This section shall apply in the case of postmarks not made by the United States Postal Service only if and to the extent provided by regulations prescribed by the Secretary.
**(c) Registered and certified mailing; electronic filing**
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Federal law — U.S. Code and appendices · legal_authorities
Page 1749
TITLE 26—INTERNAL REVENUE CODE
§ 534
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2013 AMENDMENT
Amendment by Pub. L. 112–240 applicable to taxable
years beginning after Dec. 31, 2012, see section 102(d)(1)
of Pub. L. 112–240, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 2003 AMENDMENT
Amendment by Pub. L. 108–27 applicable, except as
otherwise provided, to taxable years beginning after
Dec. 31, 2002, see section 302(f) of Pub. L. 108–27, set out
as an Effective and Termination Dates of 2003 Amend-
ment note under section 1 of this title.
EFFECTIVE DATE OF 2001 AMENDMENT
Amendment by Pub. L. 107–16 applicable to taxable
years beginning after Dec. 31, 2000, see section 101(d)(1)
of Pub. L. 107–16, set out as an Effective and Termi-
nation Dates of 2001 Amendment note under section 1 of
this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–66 applicable to taxable
years beginning after Dec. 31, 1992, see sections 13201(c)
and 13202(c) of Pub. L. 103–66, set out as notes under sec-
tion 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Pub. L. 100–647, title I, § 1001(a)(2)(B), Nov. 10, 1988, 102
Stat. 3349, provided that: ‘‘The amendment made by
subparagraph (A) [amending this section] shall apply to
taxable years beginning after December 31, 1987. Such
amendment shall not be treated as a change in a rate
of tax for purposes of section 15 of the 1986 Code.’’
§ 532. Corporations subject to accumulated earn-
ings tax
(a) General rule
The accumulated earnings tax imposed by sec-
tion 531 shall apply to every corporation (other
than those described in subsection (b)) formed or
availed of for the purpose of avoiding the income
tax with respect to its shareholders or the share-
holders
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