26 USC 557: 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 III-FOREIGN PERSONAL HOLDING COMPANIES
§557. 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 undistributed foreign personal holding company income under section 556.
(Aug. 16, 1954, ch. 736,
Cross References
Accumulated earnings tax computation as not subject to section 443(b), see section 536 of this title.
Personal holding company tax computation as not subject to section 443(b), see section 546 of this title.
Regulated investment company taxable income computation as not subject to section 443(b), see section 852 of this title.
Section Referred to in Other Sections
This section is referred to in section 443 of this title.