26 USC § 536 - Income not placed on annual basis

---
identifier: "/us/usc/t26/s536"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 536 - Income not placed on annual basis"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "536"
section_name: "Income not placed on annual basis"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "G"
subchapter_name: "Corporations Used to Avoid Income Tax on Shareholders"
part_number: "I"
part_name: "CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 182.)"
---


# § 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.

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