26 U.S.C. § 536 (2024)

This is the official text of 26 U.S.C. § 536 (2024), part of Federal (US Code)’s United States Code — the codified general and permanent federal statutes of the United States, organized into more than 50 numbered titles by subject.

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Income not placed on annual basis

Official statutory text

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.)

Status: in_force · Read it on the official government site

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