26 USC 536: Income not placed on annual basis
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26 USC 536: Income not placed on annual basis Text contains those laws in effect on January 4, 1995
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.

(Aug. 16, 1954, ch. 736, 68A Stat. 182 .)

Cross References

Personal holding company tax computation as not subject to section 443(b), see section 546 of this title.

Regulated investment company taxable income computation as not subject to section 443(b), see section 852 of this title.

Undistributed foreign personal holding company income computation as not subject to section 443(b), see section 557 of this title.

Section Referred to in Other Sections

This section is referred to in sections 443, 512 of this title.