Section 533, Accumulated Earnings Tax, Provides That a Corporation Is

Section 533, Accumulated Earnings Tax, provides that a corporation is deemed to have been formed or availed of for the purpose of avoiding tax on shareholders if

A) The corporation is a holding or an investment company.
B) The corporation has accumulations in excess of the designated minimum credit.
C) The corporation has invested in assets unrelated to the corporation's business.
D) The corporation has paid no dividends.
E) The corporation has 10 or fewer shareholders.