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

FEDERAL · 26 U.S.C. · Chapter 1

Income not placed on annual basis

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. G·Pt. I

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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History

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

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