Statutory Text
26 U.S.C. § 536 — Income not placed on annual basis
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov
§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.
(Aug. 16, 1954, ch. 736, 68A Stat. 182.)
Source: uscode.house.gov — public domain
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BS-USC26-SEC-A8C9A6
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boisestandard.org
Citation
26 U.S.C. § 536
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Federal — United States
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PRIMARY-SOURCE
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8665fde04498c234...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 536 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 1 — NORMAL TAXES AND SURTAXES
26 U.S.C. § 126 U.S.C. § 226 U.S.C. § 326 U.S.C. § 426 U.S.C. § 526 U.S.C. § 1126 U.S.C. § 1226 U.S.C. § 1526 U.S.C. § 2126 U.S.C. § 2226 U.S.C. § 2326 U.S.C. § 2426 U.S.C. § 2526 U.S.C. § 25A26 U.S.C. § 25B26 U.S.C. § 25C26 U.S.C. § 25D26 U.S.C. § 25E26 U.S.C. § 2626 U.S.C. § 2726 U.S.C. § 2826 U.S.C. § 2926 U.S.C. § 3026 U.S.C. § 30A26 U.S.C. § 30B26 U.S.C. § 30C26 U.S.C. § 30D26 U.S.C. § 3126 U.S.C. § 3226 U.S.C. § 33
26 U.S.C. — public domain
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