§536 — Income not placed on annual basis
4 cases·4 cited
Statute Text — 26 U.S.C. §536
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.536-1 Short taxable years