{"identifier":"/us/usc/t26/s536","title":26,"num":"\u00a7\u202f536.","heading":"Income not placed on annual basis","text":"\u00a7\u202f536.\nIncome not placed on annual basis\nSection 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.","url":"https://projectusc.org/usc/t26/s536.html","content":[{"t":"sec","id":"/us/usc/t26/s536","children":[{"t":"num","text":"\u00a7\u202f536."},{"t":"heading","text":"Income not placed on annual basis"},{"t":"content","text":"\n","children":[{"t":"p","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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}