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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter G— Corporations Used to Avoid Income Tax on Shareholders · § 536

§ 536. Income not placed on annual basis

36 words·~1 min read·/usc/title-26/section-536

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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 182.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 182
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§ 536
Income not placed on annual basis
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 182
Cites 2Cited by 0 across 0 sources
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