2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter G - Corporations Used to Avoid Income Tax on Shareholders
Part I - Corporations Improperly Accumulating Surplus
Sec. 536 - Income not placed on annual basis

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Citation 26 U.S.C. § 536 (2017)
Section Name ยง536. Income not placed on annual basis
Section 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.

Source Credit

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

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter G - Corporations Used to Avoid Income Tax on Shareholders
PART I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
Sec. 536 - Income not placed on annual basis
Contains section 536
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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