Home/U.S. Code/Title 26/Ch. 1/§ 546
FEDERAL · 26 U.S.C. · Chapter 1

Income not placed on annual basis

Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. G·Pt. II
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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Related

Crouch v. United States
509 F. Supp. 727 (D. Kansas, 1981)
3 case citations

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History

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