[Verse 1] Companies pile up their coins in secret vaults Uncle Sam won't let them dodge what they owe Section five-three-one comes knocking at the door When profits hide instead of letting shareholders know Two-fifty thousand for most corporations One-fifty thousand for service stations Cross that line and penalties await Accumulated earnings meet their fate [Chorus] Five-three-one and five-four-one Penalty taxes, can't outrun Two-fifty, one-fifty credit line Personal holding companies pay the fine Accumulated earnings locked away These penalty taxes make you pay Remember the numbers, know the code Stay on the legal taxation road [Verse 2] Personal holding companies try to play it smart Investment income flowing through their veins Sixty percent or more from passive gains Rent and royalties driving tax games Section five-four-one spots the trick When wealthy folks try to make it stick Shell corporations hiding investment gold But penalty taxes break the mold [Chorus] Five-three-one and five-four-one Penalty taxes, can't outrun Two-fifty, one-fifty credit line Personal holding companies pay the fine Accumulated earnings locked away These penalty taxes make you pay Remember the numbers, know the code Stay on the legal taxation road [Bridge] Manufacturing gets the higher ground Two hundred fifty thousand safe and sound Service companies get the smaller shield One-fifty thousand before they yield Investment income triggers the alarm Personal holding status brings the harm Two different penalties, same IRS Both designed to clean up tax mess [Chorus] Five-three-one and five-four-one Penalty taxes, can't outrun Two-fifty, one-fifty credit line Personal holding companies pay the fine Accumulated earnings locked away These penalty taxes make you pay Remember the numbers, know the code Stay on the legal taxation road [Outro] When corporations hoard their treasure chest Penalty taxes put them to the test Credits protect up to the line Cross it once and pay the fine
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