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

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s536

## Section

- **Citation:** 26 U.S.C. § 536
- **Heading:** Income not placed on annual basis
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** 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

## Text

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 .)

## Nearby sections

- [26 U.S.C. § 531 Imposition of accumulated earnings tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s531.md)
- [26 U.S.C. § 532 Corporations subject to accumulated earnings tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s532.md)
- [26 U.S.C. § 533 Evidence of purpose to avoid income tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s533.md)
- [26 U.S.C. § 534 Burden of proof](https://www.frixlaw.com/law-library/statutes/usc_t26_s534.md)
- [26 U.S.C. § 535 Accumulated taxable income](https://www.frixlaw.com/law-library/statutes/usc_t26_s535.md)
- [26 U.S.C. § 536 Income not placed on annual basis](https://www.frixlaw.com/law-library/statutes/usc_t26_s536.md)
- [26 U.S.C. § 537 Reasonable needs of the business](https://www.frixlaw.com/law-library/statutes/usc_t26_s537.md)
- [26 U.S.C. § 541 Imposition of personal holding company tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s541.md)
- [26 U.S.C. § 542 Definition of personal holding company](https://www.frixlaw.com/law-library/statutes/usc_t26_s542.md)
- [26 U.S.C. § 543 Personal holding company income](https://www.frixlaw.com/law-library/statutes/usc_t26_s543.md)
- [26 U.S.C. § 544 Rules for determining stock ownership](https://www.frixlaw.com/law-library/statutes/usc_t26_s544.md)
- [26 U.S.C. § 545 Undistributed personal holding company income](https://www.frixlaw.com/law-library/statutes/usc_t26_s545.md)
- [26 U.S.C. § 546 Income not placed on annual basis](https://www.frixlaw.com/law-library/statutes/usc_t26_s546.md)
- [26 U.S.C. § 547 Deduction for deficiency dividends](https://www.frixlaw.com/law-library/statutes/usc_t26_s547.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s536. Check the current official text before relying on it. Not legal advice.