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2018 U.S. Code
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
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| 26 U.S.C. § 546 (2018) |
| ยง546. 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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 191.) |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 546 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
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