2018 US 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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Citation 26 U.S.C. § 546 (2018)
Section Name ยง546. Income not placed on annual basis
Section Text

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.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 191.)

Publication Title United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within 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
Contains section 546
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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