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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 536. — Income not placed on annual basis · Congress.wiki

U.S. Code/Title 26/§ 536

Title 26

26

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26 U.S.C. § 536.Chapter 1

§ 536

Income not placed on annual basis

Title 26

1 min read

Subchapter: Corporations Used to Avoid Income Tax on Shareholders

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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.

Release: pl-119-83 (2026-04-13)