26 U.S.C. § 536 : Internal Revenue Code — Income Taxes — Normal Taxes And Surtaxes — Corporations Used To Avoid Income Tax On Shareholders — Corporations Improperly Accumulating Surplus — 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.