
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC536]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
   Subchapter G--Corporations Used to Avoid Income Tax on Shareholders
 
          PART I--CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
 
Sec. 536. Income not placed on annual basis

    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.

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

                  Section Referred to in Other Sections

    This section is referred to in sections 443, 512 of this title.
