In computing Personal Holding Company income for purposes of the Personal Holding Company Tax (Section 541 ), which of the following added to Tayable income? Dividends Recelved Deduction Nel Long-Term Capital Gain Excess Charitable Contributions. Consent Dividends QUESTION 3 Which of the foliowing is "not" considered to be a reasonable business need for purposes of the Accumulated Earnings Tax (Section 531 )? Make unrelated twestments Expansion of business boant to suppliers Bebitetirement