Title 26 — Internal Revenue CodeRelease 119-73
§536 Income not placed on annual basis
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter G— - Corporations Used to Avoid Income Tax on Shareholders › Part PART I— - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS › § 536
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Title 26, §536
Internal Revenue Code — Source: USLM XML via OLRC
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.
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Citation
26 U.S.C. § 536
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73