26 USC 536: Income not placed on annual basis
Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter G-Corporations Used to Avoid Income Tax on ShareholdersPART I-CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
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§536. Income not placed on annual basis
Section 443(b) (relating to computation of tax on change of annual accounting period) shall not apply in the computation of the accumulated earnings tax imposed by section 531.