U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition 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 II - PERSONAL HOLDING COMPANIES Sec. 546 - Income not placed on annual basis From the U.S. Government Publishing Office, www.gpo.gov §546. 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 personal holding company tax imposed by section 541. (Aug. 16, 1954, ch. 736, 68A Stat. 191.)
26 U.S.C. § 546
§546. Income not placed on annual basis
Edition 2024