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
October 30, 2020
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.
Previous
§ 545 Undistributed personal holding company income
Next
§ 547 Deduction for deficiency dividends

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC