Statute · United States Code
26 U.S.C. § 536 — Income not placed on annual basis
26 U.S.C. § 536
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- general
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.
Citator
26 U.S.C. § 536 — Income not placed on annual basis is in force in the current edition of the Code, and nothing recorded condemns it.
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.