# 26 U.S.C. § 536: Income not placed on annual basis

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s536>. Cite pinpoints as 26 U.S.C. § 536(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.536-1](/26/reg/1.536-1.md): Short taxable years. (interprets § 536)

## Connections

Cites: § 531 Imposition of accumulated earnings tax

Cited by: § 443 Returns for a period of less than 12 months

Derived from: 1939 § 102(f)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 182