26 USC 557: Income not placed on annual basis
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26 USC 557: Income not placed on annual basis Text contains those laws in effect on January 2, 2001
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
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§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, 68A Stat. 198 .)

Section Referred to in Other Sections

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