§ 536. Income not placed on annual basis

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Release point 115-64 · current through 09/29/2017

§ 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.

Source

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

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Cite this exact text: /us/usc/?id=id869e07b0-aa92-11e7-8ec9-f1d1f7867128

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