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
October 30, 2020
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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