26 U.S.C. § 546 — Income not placed on annual basis
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 29 words · no verdicts yet
This section sets rules about income not placed on annual basis. Its subsections state the applicable duties, permissions, limits, and procedures.
Section 443(b) (relating to computation of tax on change of annual accounting period) must not apply in the computation of the personal holding company tax imposed by section 541.
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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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