1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter G - Corporations Used to Avoid Income Tax on Shareholders
  6. Part II - PERSONAL HOLDING COMPANIES
  7. 26 USC § 546
26 USC § 546
Income not placed on annual basis
through Public Law 119-27, except Public Law 119-21
USC

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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§ 545 Undistributed personal holding company income
Next
§ 547 Deduction for deficiency dividends

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