26 U.S.C. § 536
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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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.
Change History
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