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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

in plain englishAI-generated · not legal advice

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.
the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit
  • 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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