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Income not placed on annual basis

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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

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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.

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

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