{"data":{"id":"us/26-u.s.c.-536","jurisdiction":"us","citation":"26 U.S.C. § 536","heading":"Income not placed on annual basis","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"f5ce62824a8943a26dcf33ec35e1a36aceb6d059f745e9d8b76ad224a391c81b","source_id":"us","stale":true,"prev":"us/26-u.s.c.-535","next":"us/26-u.s.c.-537"},"notice":"GroundRules: Original legal text. Not legal advice."}