Home/U.S. Code/Title 26/Ch. Subchapter G—Corporations Used to Avoid Income Tax on Shareholders/§ 536
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Income not placed on annual basis

26 U.S.C. § 536
Title26 — Internal Revenue Code
ChapterSubchapter G—Corporations Used to Avoid Income Tax on Shareholders
PartI

This text of 26 U.S.C. § 536 (Income not placed on annual basis) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 536.

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.

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Related

§ 443
26 U.S.C. § 443
§ 531
26 U.S.C. § 531

Source Credit

History

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

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26 U.S.C. § 536, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/536.