United States Code · Section

§ 536 — Income Not Placed On Annual Basis

26 U.S.C. § 536

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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.

26 U.S.C. § 535 26 U.S.C. § 537

Implementing Regulations

No implementing regulations found.