Title 26 — Internal Revenue CodeRelease 119-73not60

§546 Income Not Placed on Annual Basis

Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part II— PERSONAL HOLDING COMPANIES › § 546

Last updated Apr 5, 2026|Official source

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Title 26, §546

Internal Revenue Code — Source: USLM XML via OLRC

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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Citation

26 U.S.C. § 546

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60