§ 536. Income not placed on annual basis

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
Reform history JSON API
§ 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.)

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