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26 U.S.C. § 536

Title 26 Chapter 1 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 536. Income not placed on annual basis

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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