ALLcrimesfood&drugstaxestelecomcommercehealthconservationtransportationagricultureveteransbrowse all titles »
0

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

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 28 words · no verdicts yet

in plain englishAI-generated · not legal advice

A special tax rule for changing your accounting period does not apply to the accumulated earnings tax.

Section 443(b) of this title — the rule for computing tax when a business changes its annual accounting period — does not apply when figuring the accumulated earnings tax imposed by section 531.
the actual law source: uscode.house.gov ↗public domain

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.

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

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

all 0 arguments · sorted by: best

0/280

no arguments yet — make the first case