Income not placed on annual basis

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Corporations Used to Avoid Income Tax on Shareholders
  7. PERSONAL HOLDING COMPANIES
  8. Income not placed on annual basis

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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 .)


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