US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 536: Income not placed on annual basis

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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