26 USC 546: Income not placed on annual basis
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26 USC 546: Income not placed on annual basis Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter G-Corporations Used to Avoid Income Tax on ShareholdersPART II-PERSONAL HOLDING COMPANIES
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§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 .)

Cross References

Accumulated earnings tax computation as not subject to section 443(b), see section 536 of this title.

Regulated investment company taxable income computation as not subject to section 443(b), see section 852 of this title.

Undistributed foreign personal holding company computation as not subject to section 443(b), see section 557 of this title.

Section Referred to in Other Sections

This section is referred to in section 443 of this title.