1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter G - Corporations Used to Avoid Income Tax on Shareholders
  6. Part I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
  7. 26 USC § 536
26 USC § 536
Income not placed on annual basis
through Public Law 119-27, except Public Law 119-21
USC

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.
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§ 535 Accumulated taxable income
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§ 537 Reasonable needs of the business

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