Internal Revenue Code · 26 U.S.C.
§ 536. Income not placed on annual basis
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 536
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 37 words · about 1 min to read
- Cross-references
- cites 2; cited by 1 Code section and 1 other regulation
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 536
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 1 Code section
Cited in 1 regulation not issued under it
Where it sits in the 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