Current through Pub. L. 119-100Open in workspace

§ 536 Income not placed on annual basis

Section (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 .

(Aug. 16, 1954, ch. 736, 68A Stat. 182.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 536

Source: decipher.legal/usc/26/536 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)