U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part PART I— CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

26 U.S.C. § 536

Income not placed on annual basis

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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.