26 U.S.C. § 536
Section 536 · Income not placed on annual basis
Amended 1 time on record
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Personal holding company tax computation as not subject to section 443(b), see section 546 of this title.
Regulated investment company taxable income computation as not subject to section 443(b), see section 852 of this title.
Undistributed foreign personal holding company income computation as not subject to section 443(b), see section 557 of this title.